TaxTMI 
TaxTMI 
2022 (7) TMI 1184
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....ed in ST/50375/2018 as it refers to impugned order in ST/50395/2021. Nevertheless, the prayer in the Miscellaneous application is to link and hear both these appeals together which we accept. 2. We have heard learned Counsel for the appellant and learned Authorised Representative for the Revenue. 3. The facts of the case, in brief, are that the appellant is engaged in the business of setting up stalls for various companies at exhibitions. Photographs of some stalls such as Korea Pavilion 2014 World Food of India, Mumbai, Bharat Electronics Stall, 2011, ABB Stall at ACREX, 2008, Bengaluru ABB Stall at Elecrama, 2012, Bengaluru were produced by the learned Counsel for the appellant in the synopsis. The appellant had classified its services ....
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....,57,580/- SCN 3 4. 1140 dated 23.04.2015 2013-14 Rs.2,78,06,531/- SCN 4 5. 16/Div-X/2016-17 dated 05.05.2016 2014-15 Rs.1,09,08,289/-- SCN 5 Grand Total Rs.12,81,13,538/- 4. Learned Counsel for the appellant submits that the appellant provides "works contract service" by designing and constructing office interiors, customized exhibitions booths/stalls, television studios and retail fit outs. Its services include (a) lay out and designing of exhibition or interior space as per client's design and (b) fabricating and installing interior projects as per client's design. 5. The clients of the appellant are corporations, multinational companies, Government agencies, different trading association....
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....orks contract service and discharged liability under works contract (Composition Scheme for payment of Service Tax) Rules, 2007 as applicable from time to tome and had filed returns with the Department which were accepted without any objection. 7. Notwithstanding the above submissions, learned Counsel for the appellant submits that it is undisputed that all these contracts involved both providing the service and using the materials in providing them. Such composite works contract can only be classified under the head "works contract service" as per the judgment of Supreme Court in Commissioner of Central Excise & Customs Vs. Larsen and Toubro Ltd. [2015 (39) STR 913 (SC)]. Therefore, the entire demand is not sustainable. Consequently, the ....
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....m 1.6.2007. Prior to this there was no charge of service tax on works contract services. Therefore, there was no levy of service tax on such composite services under any other head before 1.6.2007. Relevant portions of the judgment are as below: "17. We find that the assessees are correct in their submission that a works contract is a separate species of contract distinct from contracts for services simpliciter recognized by the world of commerce and law as such, and has to be taxed separately as such. In Gannon Dunkerley, 1959 SCR 379, this Court recognized works contracts as a separate species of contract as follows :- "To avoid misconception, it must be stated that the above conclusion has reference to works contracts, which are enti....
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....ed by the Government of Haryana, Excise and Taxation Department, whereby certain rules of the Haryana Value Added Tax Rules, 2003 have been amended and a table has been annexed providing for "Percentages for Works Contract and Job Works" under the heading "Labour, service and other like charges as percentage of total value of the contract" specifying 15% for fabrication and installation of elevators (lifts) and escalators, is self-contradictory, for once it is treated as a composite contract invoking labour and service, as a natural corollary, it would be works contract and not a contract for sale. To elaborate, the submission that the element of labour and service can be deducted from the total contract value without treating the composite....
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....ontract then irrespective of additional obligations, such contract would be covered by the term "works contract". Nothing in Article 366(29-A)(b) limits the term "works contract" to contract for labour and service only. The learned Advocate General for Maharashtra was right in his submission that the term "works contract" cannot be confined to a contract to provide labour and services but is a contract for undertaking or bringing into existence some "works". We are also in agreement with the submission of Mr. K.N. Bhat that the term "works contract" in Article 366(29-A)(b) takes within its fold all genre of works contract and is not restricted to one specie of contract to provide for labour and services alone. Parliament had all genre of wo....