2023 (9) TMI 519

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....is a Private Limited Company and registered themselves under the category of "Commercial or Industrial Construction Services" and investigation was conducted wherein list of constructions were undertaken as well as the annual income derived from the financial year 2004-05 to 2007-08, was undertaken. 2.1 During the course of investigation, the following documents were submitted by the appellant : (a) A list of construction of works undertaken ; (b) A list of annual income derived for the financial year 2004- 05 to 2007-08 ; (c) Sample copies of contracts made with its clients (d) Copies of balance sheets for the financial year 2004-05, 2005-06, 2006-07 & 2007-08. 2.2 After scrutiny of the said docume....

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.... appellant is a service along with supply of material. The merit classification of the service is as "Works Contract Service", which is taxable from 01.06.2007 as held by the decision of the Hon'ble Apex Court in the case of Larsen & Tourbro Limited reported in 2015 (39) STR 913 (S.C.), wherein the Hon'ble Apex Court has observed as under : "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 c....