2017 (9) TMI 94

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....r (AR), for respondent ORDER Per: C J Mathew This appeal is directed against order-in-appeal no.646/RGD/2012 dated 4^th October 2012 of Commissioner of Central Excise (Appeals), Mumbai confirming demand of tax of Rs. 14,05,893/- as provider of 'commercial or industrial construction service', 'erection, commissioning or installation services', 'supply of tangible goods service' and 'manage....

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....2015 (39) STR (913) (SC)] to challenge the vivisecting of composite contracts prior to the introduction of the new taxable service. 3. We also heard Learned Authorized Representative who contends that the claim of the appellant had been considered and rejected by the lower authorities with adequate justification. 4. Having considered the submissions of both sides, we entertain no doubt that ....

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....Finance Act, 1994. 6. Even though goods may have been transferred while rendering 'management, maintenance and repair service', the specific enumeration of the various services that could conceivably be taxed as 'works contract service' precludes its coverage within the scope of that service for the purposes of taxation under Finance Act, 1994. No evidence has been adduced to demonstrate that t....

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.... 'works contract service' if goods are sold along with the providing of service. To the extent that the said contracts are composite, tax liability would arise only after 1^st June 2007 and prior to that even if these services existed prior to that date. The decision of the Hon'ble Supreme Court in re Larsen & Toubro Ltd clarifies that only transactions in those services simpliciter alone are taxa....