TaxTMI 
TaxTMI 
2019 (7) TMI 1785
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.... adjudicating authority in the impugned Order-in-Original No.04/Comm/ST/SLG/09-10 dated 05.02.2010. The Assessee's Appeal No.ST/136/2010 is against confirmation of demand, etc. 3. Heard both sides and perused the records. 4. The facts of the case in brief, are that the assessee, M/s Varni Builders, are engaged in construction business. A letter was issued by the Department on 20.09.2007 indicating that it had come to their notice that the assesse was providing service in relation to "Execution of Works Contract" services, which are liable to service tax and calling for details. After receiving the required information from the assessee, show cause notice dated 27.07.2009 was issued to the appellant demanding a service tax of Rs. 72,96....
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....eriod. It is the case of the appellant that they are chargeable to service tax only under works contract service and this charge has been brought in only from 01.06.2007 with the introduction of Section 65(105)(zzzza) of the Finance Act, 1994. It is their contention that they are not liable to pay service tax under construction of complex services. 5. We have considered the arguments of both sides and perused the records. 6. We are unable to ascertain the nature of the contract in question - whether it was a contract which involved service simplicitor, in which case, the assessee is liable to pay service tax under construction of complex service or a contract which involved both rendition of service and transfer/deemed transfer of the....
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....try 97 of List-I of the Seventh Schedule of the Constitution) of the centre. The matter was then examined by the Law Commission in its 61st Report. As per its recommendations, Parliament made the Forty Sixth Amendment to the Constitution and Article 366 (Definitions Article) was amended and Sub-Clause 29A has been inserted therein creating a deeming fiction to enable the States to tax the goods which are used in execution of works contract. This amendment thus enlarged the powers of State and to that extent truncated the residuary power of Parliament. 8. The power of Central Government to levy service tax on works contract, has never been in dispute. Entry 97 of List I of 7th Schedule of the Constitution of India, gives the residuary pow....
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....d or otherwise, installation of electrical and electronic devices, plumbing, drain laying or other installations for transport of fluids, heating, ventilation or air-conditioning including related pipe work, duct work and sheet metal work, thermal insulation, sound insulation, fire proofing or water proofing, lift and escalator, fire escape staircases or elevators; or (b) Construction of a new building or a civil structure or a part thereof, or of a pipeline or conduit, primarily for the purposes of commerce or industry; or (c) Construction of a new residential complex or a part thereof; or (d) Completion and finishing services, repair, alteration, renovation or restoration of, or similar services, in rel....