2019 (10) TMI 1108

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....d. Commissioner, Kolkata. 2. The facts of the case in brief are that the Appellant is a state owned PSU engaged in execution of works contract for construction/repair, etc. of roads, distress bridges, non-commercial infrastructure, civil structures, government buildings, civic amenities of public interest by way of provision of labour/services and supply of goods in the execution of such contracts. The Service Tax of Rs. 6,04,13,997/- is demanded on various assorted services provided by the Appellant during 2005-06 to 2008-09 for contravention of Sec. 68 of the Finance Act, 1994. Further CENVAT Credit of Rs. 9,78,838/- is demanded for the year 2008-09 for contravention of Rule (2)(1) of the CENVAT Credit Rules, 2004. 3. The Learned Ad....

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....st Bengal Council of Higher Secondary Education which is a government building and is exempted U/s 98 with retrospective effect. The Work Order dated 21-07-2005 awarded by All Bengal Primary Teachers' Association recognized by the Govt. of West Bengal for construction of Association Building which is noncommercial in nature has also been perused. It is also contended that construction of boundary wall of school and construction of roads thereof at Singur for ICICI -Winfra is non-commercial construction and also involves construction of roads which are not taxable under the Act. Our attention is further drawn to Work Order No. 530 dated 06-03-2008/17- 03-2008 awarded by Executive Engineer, North - 24 Pargana, Zilla Parishad, Barasat for exec....

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....ance, etc. of roads, Government buildings, etc. are retrospectively exempted by Finance Act, 2012 and therefore question of demanding tax thereon does not arise. Further, the Hon'ble Supreme Court in the case of Larsen & Toubro Ltd. has held that a Works Contract cannot be taxed under any other category of service like Erection, Commissioning or Installation Services. 8. We agree with the Learned Advocate for the appellant that on the day of passing of the impugned Order the provision of Sec. 97 and sec. 98 were not in the statute book and the judgment of the Supreme Court in Larsen & Toubro Ltd. was passed subsequently, hence, the Learned Commissioner did not have the benefit of examining the aforesaid contracts in the light of Sec. 97 ....