2024 (1) TMI 301

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..... Briefly stated the facts of the case are that the appellant is engaged in building of commercial or industrial complexes and also provides consulting engineering service. On the basis of intelligence and followed by investigation, show-cause notice was issued to the appellant on 22.10.2007 alleging that even though they have provided taxable service under the category of 'Commercial or Industrial Construction Service' and 'Consulting Engineer Service' during the relevant period from 01.04.2002 to 31.03.2007 but failed to discharge service tax. Accordingly, it was proposed to recover the same along with interest and penalty. On adjudication, the demand was confirmed with interest and penalty. Aggrieved by the said order, the appellant file....

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....99) ELT 200 (SC)] that the question of law can also be raised at the appellate stage. Further he has submitted that they are registered with State VAT Department for providing Works Contract service as well as after 01.06.2007 and also obtained registration from Service Tax Department. He has submitted that the Department has not disputed any of their submissions that during the period they had rendered services, which include both labour and materials, which is evident from the running bills raised duly certified by the architect enclosed with the paper book. On the issue of rendering consulting engineer service during the relevant period, the appellant has not seriously disputed the said issue. 4. Per contra, learned AR for the Revenue....

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....nt period; a fact cannot be disputed considering the evidences on record. 8. The Works Contract Service became taxable w.e.f. 01.06.2007 as held by the Hon'ble Supreme Court in the case of Larsen & Toubro Ltd. (supra) and in the said case, it has been held that prior to 01.06.2007, works contract service cannot be subjected to service tax levy by vivisecting the composite service contract, which includes both goods and service. The said judgment has been followed by the Hon'ble Supreme Court in the case of Total Environment Building Systems (P) Ltd. Vs. Deputy Commissioner of Commercial Taxes [2022(63) GSTL 257 (SC)]. Their lordships observed as: 12. What was said by the Constitution Bench in Indra Sawhney v. Union of India, 199....

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....f the appeals being Civil Appeal No. 6523 of 2014 filed by M/s. G.D. Builders is against the decision of the Delhi High Court in the case of G.D. Builders v. Union of India reported P). It is to be noted that the said decision of the Delhi High Court in the case of G.D. Builders (supra) has been specifically overruled by this Court in the case of Larsen and Toubro Limited (supra). The decision of the Delhi High Court in the case of G.D. Builders (supra) has been considered by this Court in the case of Larsen and Toubro Limited (supra) in paragraphs 28, 29, 30, 32, 33, 38 and 39 and ultimately, this Court opined that the decision of the Delhi High Court in the case of G.D. Builders (supra) is in fact contrary to a long line of decisions. It ....