TaxTMI 
TaxTMI 
2019 (2) TMI 864
X X X X Extracts X X X X
X X X X Extracts X X X X
.... No.51815/2018 dated 17th May, 2018 as passed in the said appeal. The appeal was of Commissioner, Service Tax vs. L.R. Sharma. However, the impugned application has been moved by the assessee - respondent. It is submitted on behalf of applicant-assessee that the name of the applicant-respondent has been directed to be recorded as M/s. L.R. Sharma & Co. by the Hon'ble High Court in its order dated 22.09.2017 passed in SERTA 5/2017 as was filed by the applicant. But the impugned order has still mentioned the applicant-respondent as L.R. Sharma. 2. The another alleged error apparent on record is impressed upon with the submission that this Tribunal has ignored the settled law of the Hon'ble Apex Court in the case of CCE, Kerala vs. Larsen &....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ntly admitted fact that the requisite contracts were not produced on record either before the authorities below or before this Tribunal. For the appreciation thereof, the matter has been remanded. Thus, there is no error apparent as is alleged and application is prayed to be dismissed. 4. After hearing both the parties, it is held as follows:- 5. As far as the rectification prayed with respect to the name of the respondent, it is observed that respondent is directed to be recorded as M/s. L.R. Sharma and Co. by Hon'ble Delhi High Court in the order dated 22.09.2017. It is further perused that in the prayer to the impugned appeal, the appellant Department has also mentioned the assessee as M/s. L.R. Sharma & Co. Resultantly, the name o....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d to be constitutionally infirm." 6.1 The Hon'ble Court further held as follows:- "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 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....vice provider as is relatable only to supply of labour and services. And, where value is not determined having regard to the aforesaid parameters, (namely, in those cases where the books of account of the contractor are not looked into for any reason) by determining in different works contracts how much shall be the percentage of the total amount charged for the works contract, attributable to the service element in such contracts. It is this scheme and this scheme alone which complies with constitutional requirements in that it bifurcates a composite indivisible works contract and takes care to see that no element attributable to the property in goods transferred pursuant to such contract, enters into computation of service tax." 6.3 Th....