2015 (10) TMI 2158

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....i S.R. Nair, E.O. (AR) ORDER Per: M.V. Ravindran: This appeal is directed against Order-in-Appeal No: P-II/VSGRAO/49/2011 dated 23/06/2011 passed by the Commissioner of Central Excise (Appeals), Pune  II. 2. Heard both the sides and perused the records. 3. The issue involved in this case is regarding the service tax liability on the services rendered by the appellant for 'const....

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.... paid works contract tax/VAT to the concerned State government authorities. We find that the appellant is not contesting the tax liability under the works contract post 01/06/2007. We find that the issue is now squarely covered by the judgment of the Honble Supreme Court in the case of Commissioner of Central Excise & Customs vs. Larsen &Toubro Ltd. 2015 (8) TMI 749 - SC wherein the Honble ape....

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....t. Further, under Section 67, as has been pointed out above, the value of a taxable service is the gross amount charged by the service provider for such service rendered by him. This would unmistakably show that what is referred to in the charging provision is the taxation of service contracts simpliciter and not composite works contracts, such as are contained on the facts of the present cases. I....

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....ub-heads of Section 65(105) contained in the Finance Act, 1994. For example, a works contract involving the construction of a bridge or dam or tunnel would presumably fall within Section 65(105)(zzd) as a contract which relates to erection, or installation. It is clear that such contracts were never intended to be the subject matter of service tax. Yet, if learned counsel for the revenue is right,....