2018 (8) TMI 1227

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....n merits, while the Revenue's appeal No. ST/402/2009 is for non-imposition of penalties on the assessee/appellant. 3. Heard both sides and perused the records. 4. On perusal of records, it transpires that the Revenue Authorities issued a show cause notice to appellant for demand of differential service tax for the period September, 2004 to March, 2007, on the ground that the contracts which were executed by the appellant customers for Construction of Commercial or Residential Construction business would fall under the category of Commercial or Industrial Construction services or Construction of Residential services. Appellant contested the show cause notice on merits as well as on limitation. On merits, it was a contention of the appellan....

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....cts which were executed by the appellant/assessee during the period in question were works contract. Since the issue involved is regarding the works contract prevailing the same in the various services. The issue is no more res integra as per the judgment of the Apex Court in the case of Larsen & Tourbo Ltd., (supra). We reproduce paragraph 15 from the judgement. "15. A reading of this judgment, on which counsel for the assesses heavily relied, would go to show that the separation of the value of goods contained in the execution of a works contract will have to be determined by working from the value of the entire works contract and deducting therefrom charges towards labour and services. Such deductions are stated by the Constitution Benc....