2015 (11) TMI 1661

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....s, have impugned the show cause notices issued to them by the respondents under the Finance Act, 1994, as amended, governing the levy of service tax. The challenge in the writ petitions is essentially against the proposals in the show cause notices that contemplate a levy of service tax as applicable to commercial and industrial construction services/construction of residential complexes, on works undertaken by the petitioners on behalf of various customers. The contention of the petitioners is that, while they had taken out registration, in accordance with the provisions of the Finance Act, 1994, as amended, as service providers under the head of 'commercial and industrial construction service'/'construction of residential complexes servic....

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....ed into by the petitioners, for the purposes of taxing only a portion thereof under the heads of 'commercial and industrial construction services'/'construction of residential complex services'. 2. In W.P(C). No. 6050/2009, the petitioner impugns Ext.P4 order that has been passed confirming demand of service tax on the basis that the services rendered by the petitioner would merit classification under 'commercial and industrial construction services'/'construction of residential complex services', and further that it was not open to the petitioner to contend that the services are correctly classifiable under the 'works contract services'. The said order is impugned in the writ petition on the ground that it is against the principles....

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....nto such portions as would merit classification under the heads of 'commercial and industrial construction services'/'construction of residential complex services', for the purposes of levying a tax on those portions alone. The said decision is significant in the matter of classification of composite services because, one would have to now ascertain the nature of the service in question and then proceed to determine whether it is a composite service or not. If it is a composite service, then the question of classification of the service would also have to be gone into. It would be incumbent upon the adjudicating authorities under the Act to consider these aspects before confirming any demand based on the proposals communicated to the petiti....