2023 (9) TMI 1139

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.... goods and as a service recipient under the taxable service 'transportation of goods by road'. 2. The facts of the case are that the proceedings were initiated against the appellant for non-payment of service tax under the category of commercial and industrial construction services, works contract etc.. On being pointed out, the appellant deposited applicable service tax along with interest on 07-09/01/2010. Thereafter show cause notice was issued to the appellant on 09.08.2010 to propose demand of service tax for their activities and the show cause notice was adjudicated, demand of service tax was confirmed. Against the said orders, the appellant is before us. 3. The appellant is not contesting the services against confirmation of du....

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....n issued by invoking extended period of limitation, in that circumstances, penalty be waived by giving benefit of section 80 of the Finance Act, 1994. 5. Heard the parties. 6. Considering the fact that demand confirmed against the appellant under the category of works contract service, maintenance & repair service, supply of tangible goods, goods transport agency etc. are not contested, therefore, the same are confirmed and the same has been paid by the appellant except a demand of Rs.12,525/-, which is payable by the appellant along with interest. 7. The appellant is contesting only a demand of Rs.30,11,274/- confirmed under the category of commercial and industrial construction service. 8. We find that the appellant is providi....

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....ing from the gross value of the works contract the value of property in goods transferred in the execution of a works contract. ................................. 41. We are afraid that there are several errors in this paragraph. The High Court first correctly holds that in the case of composite works contracts, the service elements should be bifurcated, ascertained and then taxed. The finding that this has, in fact, been done by the Finance Act, 1994 Act is wholly incorrect as it ignores the second Gannon Dunkerley decision of this Court. Further, the finding that Section 67 of the Finance Act, which speaks of "gross amount charged", only speaks of the "gross amount charged" for service provided and not the gross amount of....