TaxTMI 
TaxTMI 
2023 (12) TMI 850
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....ervice" and "Commercial and Industrial Complex Service". Alleging that the activities carried out by the appellant are leviable to service tax under "Construction of Complex Service" and "Commercial and Industrial Complex Service", SCN was issued on 21.11.2006. Appellant submitted that the service provided by them are not liable to service tax. However, adjudication authority confirmed the demand of service tax. An appeal was filed assailing the order before Commissioner (Appeals), who has rejected the appeal. Aggrieved by the impugned order, present appeal is filed. 2. When the matter was taken up for hearing, Learned Counsel for the appellant drew out attention to the agreement entered by the appellant and submits that the issue in the p....
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....liciter and not composite indivisible works contracts." 3. Learned counsel for the appellant further submits that this ruling of the Hon'ble Apex Court in Larsen & Toubro Ltd (supra) was again affirmed by the Hon'ble Apex Court in the case of Total Environment Building Systems Pvt Ltd Vs. Deputy Commissioner of Commercial Taxes (2022 (63) G.S.T.L 257 (SC) wherein it was held that- "23. It is in the above backdrop that the definition of Works contract inserted for the first time by virtue of Section 65(105 (zzzza) under the Finance Act, 2007 assumes significance and had to be applied w.e.f 1st June 2007. Thus, on and from the enforcement of the amendment in the Financial Year 2007,i.e, 1st June, 2007 the tax on the service component of wo....
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....iv) Larsen & Toubro Ltd., Vs. Commissioner of Service Tax, Kolkata 2020 (32) G.S.T.L 538 (Cal.) (v) Ircon International Ltd., Vs. Commissioner of Service Tax, Delhi 2017 (5) G.S.T.L 221 (Tri.Del) 5. In view of the above the learned Counsel submits that the demand be set aside on the construction activity carried out by the appellant prior to 01.06.2007 in light of non-existence of the charging section to levy tax. 6. Learned Authorised Representative (AR) for the Revenue reiterated the finding in impugned order and submits that at the relevant time, the service rendered by the appellant was subject to service tax and considering the law laid down by Hon'ble Apex Court in the case of M/s Larsen & Toubro (Supra) service tax is not applica....