2011 (1) TMI 710

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....Industrial Construction Service and Construction of Complex Service'. During the period from 10.9.2004 to 30.11.2005, it appeared to the department that the appellant did not discharge the service tax liability correctly on the total amount received from 'commercial or industrial construction service' provided by them during the period and for 'construction of complex service' during the period from 13.5.2005 to 16.6.2005. The lower authorities are of the view that the appellants are not eligible for the benefit of Notification No. 15/2004-ST dated 10.9.2004 and Notification No. 18/2005 dated 7.6.2005 as the appellant had not included value of the cement and steel supplied by their clients free of cost for rendering such services. The lower....

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....is levied on the contract. He submits that the 'works contract' which has been entered by the appellant came into force with effect from 1.6.2007 and value of the materials supplied by the client is not includable in the taxable value. As regards the plea that the appellant himself got registered as 'works contract service', he fairly concedes that this plea was not taken before the lower authorities. 4. The learned Jt. CDR, on the other hand, submits that the services provided by the appellant would fall under the category of 'commercial construction service' and 'construction of complex service'. He submits that the benefit of notifications as claimed by the appellant would be available to him only if the gross amount charged is inclus....

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....on Notification No. 1/2006-ST reads as under: S. No. Sub-Clause of clause (105) of Section 65 Description of taxable service Conditions Percentage xxx xxx xxx xxx Xxx 7. (zzq) Commercial or industrial construction service This exemption shall not apply in such cases where the taxable services provided are only completion and finishing services in relation to building or civil structure, referred to in sub-clause (c0 of clause (25b) of section 65 of the Finance Act. Explanation - The gross amount charged shall include the value of goods and materials supplied or provided of the construction service for providing such service 33 It can be seen from the above reproduced portion of the notifica....