2024 (1) TMI 251

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....composite contract for construction of road as well as for construction of building with its parent company i.e. Alok Industries Ltd. and consequently, in terms of CBIC Circular No.B1/6/2005-TRU dated 10.09.2004, the benefit of exclusion from payment of service tax on construction of road would not have become available to them. (ii) Whether service tax on activity of construction of roads, buildings etc. which is a "works contract" service that became taxable for the first time with effect from 01.06.2007 under Section 65(105) (zzzza) of the Finance Act, 1994 can be demanded under the heading "commercial and industrial construction service". (iii) Whether the impugned order is correct in demanding service tax and consequent penalty on ....

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....vs. Commissioner, 2019 (24) G.S.T.L. 261 (Tri. - Chennai) National Building Construction Corporation Ltd vs. CCE, 2022 (66) G.S.T.L. 476 (Tri. - Kolkata) CCE vs. R.K. Construction, 2016 (41) STR 879 (Tri - Mumbai) CCE vs. National Project Construction Corpn. Ltd. 2020 (42) G.S.T.L. 75 (Tri. - Del.) Voora Shreeram Construction Pvt. Ltd. vs. CCE 2020 (35) G.S.T.L. 574 (Tri. - Chennai) SEM Construction vs. CCE 2021 (44) GSTL 385 (Tri - Ahmd) Commr. of Service Tax, Ahmedabad vs. Shilpa Constructions Pvt. Ltd., 2010 (19) S.T.R. 830 (Tri Ahmd.) Rajendra Singh Bhamboo vs. Commr. of C. Ex. & S.T., Jaipur, 2019 (22) G.S.T.L. 278 (Tri. - Del.) Northern Plastics Ltd. vs. CCE, 1988 (101) ELT 549 (SC) Warner Hindustan Ltd Vs. Collector....