TaxTMI 
TaxTMI 
2017 (9) TMI 1443
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.... "Whether the CESTAT was justified in remanding the matter to the Adjudicating Authority on the question whether the contract in question was a composite works contract and whether it was liable for service tax as such? 4. The facts in brief are that the Appellant-Assessee, which undertakes execution of construction contracts, is registered with the Service Tax Department ('Department'). It had undertaken two civil construction projects: one was the Dilli Haat, INA, New Delhi and the other the Dilli Haat, Pitampura, Delhi. 5. The Department issued a Show Cause Notice ('SCN') dated 27th May, 2011 to the Assessee stating that the aforementioned construction projects were entirely commercial in nature and were amenable to service tax under ....
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.... contended before the CESTAT that in view of the decision of the Supreme Court in Commissioner of Central Excise, Kerala v. Larsen & Toubro Ltd. 2015 (39) STR 913 (SC), no service tax could be charged on composite works contract prior to 1st June, 2007. It was specifically contended that the construction contracts executed by the Assessee were composite contracts involving both labour and service components and therefore in terms of the aforementioned judgment, no service tax could be levied prior to 1st June 2007. 9. It appears that the CESTAT in the impugned order agreed with the Assessee that in the event the contracts executed by it partook the nature of composite works contract, they would not be amenable to service tax prior to 1st J....
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.... 24 and 31 of the said decision are relevant and read thus: "24. A close look at the Finance Act, 1994 would show that the five taxable services referred to in the charging Section 65(105) would refer only to service contracts simpliciter and not to composite works contracts. This is clear from the very language of Section 65(105) which defines "taxable service" as "any service provided". All the services referred to in the said sub-clauses are service contracts simpliciter without any other element in them, such as for example, a service contract which is a commissioning and installation, or erection, commissioning and installation contract. Further, under Section 67, as has been pointed out above, the value of a taxable service is the gr....