2024 (1) TMI 893

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....ng the relevant period 16/06/2005 to 31/03/2008, the appellant had provided construction services in respect of the project 'Skyline Kottayam' classifying under the category of 'Construction of Complex Service' or 'Commercial or Industrial Construction Service' defined under Section 65 (105) (zzzh) of the Finance Act, read with Section 65(30) of the Finance Act, 1994. The appellant accordingly discharged service tax after availing abatement of 67% of the gross amount charged from their clients as per Notification No.1/2006-ST dt. 01/03/2006. After introduction of service tax under Works Contract Service w.e.f. 01/06/2007, they started discharging service tax under composite scheme as 'Works Contract Service' w.e.f. January 2008. A show-caus....

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....al Environment Building Systems (P) Ltd. Vs. Deputy Commissioner of Commercial Taxes [2022(63) GSTL 257 (SC)]. It is her contention that service rendered being in the nature of 'Works Contract Service', hence for the period prior to 01/06/2007, it cannot be chargeable to service tax levy, and for the period after 01/06/2007, since they had discharged service tax under 'Works Contract Service'; hence service tax for the period prior to 01/06/2007 not applicable and therefore the service tax paid under the composite scheme is in accordance with law. 4. Learned AR for the Revenue reiterated the findings of the learned Commissioner. 5. Heard both sides and perused the records. 6. We find that the learned Commissioner has confirmed the demand....

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....llowed consistently by this Court as well as by various High Courts and the Tribunals. Therefore, if the prayer made on behalf of the Revenue to re-consider and/or review the judgment of this Court in the case of Larsen and Toubro Limited (supra) is accepted, in that case, it will affect so many other assessees in whose favour the decisions have already been taken relying upon and/or following the decision of this Court in the case of Larsen and Toubro Limited (supra) and It may unsettle the law, which has been consistently followed since 2015 onwards. There are all possibilities of contradictory orders. Therefore, on the principle of stare decisis, we are of the firm view that the judgment of this Court in the case of Larsen and Toubro Lim....