2017 (8) TMI 522

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 2016 - -<br>Service Tax<br>Anoop V. Mohta And Smt. Bharati H. Dangre, JJ. Mr. Anupam Dighe with Ms. Chandni Tanna I/by India Law Alliance for the Appellant Mr. M. Dwivedi, Senior Standing Counsel for the Respondents JUDGMENT ( Per Anoop V. Mohta, J.): 1 Rule. Rule is made returnable forthwith. Heard finally by consent of parties. 2 The writ petition is against the service tax a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ost of establishment, other expenses, and profit earned by the contractor and would transgress into forbidden territory namely into such portion of such cost, expenses and profit as would be attributable in the works contract to the transfer of property in goods in such contract. This being the case, we feel that the learned counsel for the assessees are on firm ground when they state that the ser....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hould be bifurcated, ascertained and then taxed. The finding that this has, in fact, been done by the Finance Act, 1994 Act is wholly incorrect as it ignores the second Gannon Dunkerly decision of this Court. Further, the finding that Section 67 of the Finance Act, which speaks of "gross amount charged", only speaks of the "gross amount charged" for service provided and not the gross amount of the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....been put to rest by the Larger Bench decision in the case of Larsen & Toubro Ltd vs. Commr. Of S. Tax Delhi [2015 (38) STR 268 (Tri. LB)] which also refers to Delhi High Court decision in the case of G.D. Builder v. Union of India [2013 (32) STR 673 (Del)]. The Larger Bench decision also distinguished the case of Commissioner vs. Turbotech Precision Engineering Pvt Ltd. The Larger Bench held that ....