2018 (4) TMI 845

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vocate Present for the Respondent: Mr.Amresh Jain, D.R. ORDER PER: S.K. MOHANTY This appeal is directed against the impugned order dated 30.07.3014 passed by the Commissioner (Adjudication), service tax. 2. Brief facts of the case are that the appellant had awarded the contract dated 10.09.2004 for design, manufacture, supply, installation, testing and commissioning of "trade contro....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion of the assigned task. Thus, he submits that the services provided under the contract should appropriately be classifiable under works contract service, defined under Section 65 (105) (zzzza) of the Act. He further submits that since works contract was brought to the taxing net w.e.f. 01.06.2007, the services provided by the consortium as per the contract should not be taxed prior to such date ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....us, as per the judgement of Hon'ble Supreme Court, in the case of Larsen & Toubro - 2015 (39) STR 913 (SC), such activities should be taxable under the category of works contract service. Since, such service was brought into the tax net w.e.f. 01.06.2007, the appellant cannot be taxed under any other category of service prior to such date. Since the appellant admittedly provide works contract serv....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....x liability on such contracts prior to 1.6.2007, on which date the 4 ST/1010-1011,1024, 1023, 1118, 1119/2011 (DB) new tax entry "Works Contract Service" was introduced in the Finance Act, 1994. For the period post 1.6.2007, the services rendered to railways were excluded from the scope of the service tax liability under "Works Contract Service". The exclusion is with reference to works contract i....