TaxTMI 
TaxTMI 
2018 (11) TMI 1295
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....ious government and semi-government departments. The electrification contracts executed by the appellant are in the nature of works contract as defined and understood under the state Sales Tax law of Karnataka and is duly registered under the State VAT Law. Based on the intelligence, the officers of the Service Tax Department visited the premises of the appellant and verified the records and found that the appellant had not paid service tax for the period from 16/06/2005 to 31/03/2007 and not filed ST3 returns for the period from 16/06/2005 to 30/09/2005 and filed NIL returns for the period from 10/2005 to 03/2007. Thereafter a show-cause notice dt. 15/02/2008 was issued demanding service tax in the category of 'erection, commissioning and ....
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....[2015(39) STR 913 (SC)] has held that works contracts are chargeable to service tax only from 01/06/2007. He further submitted that the issue involved in the present case is no longer res integra and has been settled by various decisions, in favour of the appellant. i. Diebold Systems Pvt. Ltd. Vs. CST [2008(9) STR 546 (Tri. Chennai)] ii. Malar Constructions Vs. CCE [2008(10) STR 156 (Tri. Chennai)] iii. Air Liquide Engg. India Pvt. Ltd. Vs. CC&CE [2008(9) STR 486 (Tri. Bang.)] iv. Blue Star Ltd. Vs. CCE [2007(5) STR 353 (Tri. Bang.)] v. Blue Star Ltd. Vs. CCE [2008(10) STR 188 (Tri. Bang.)] vi. Jyoti Ltd. Vs. CCE [2008(9) STR 373 (Tr.)] 4.2. He further submitted that the appellant is entitled to the benefit of Notification No.45/201....
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....the present case is no more res integra and has been settled by the Apex Court in the case of Larsen and Toubro Ltd. cited supra wherein the Hon'ble Apex Court has held that works contract is taxable only from 01/06/2007 and in the present case, the period involved is 16/06/2005 to 31/03/2007 and therefore the service tax cannot e levied on the works contract service which is rendered by the appellant in the present case. Further the appellant's case is squarely covered by the Notification No.45/2010-ST whereby the exemption of service tax was given to the taxable services relating to transmission and distribution of electricity. Further we find that the Division Bench of this Tribunal in the case of Purvanchal Vidyut Vitran Nigam Ltd., the....