2024 (3) TMI 181

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....hri J. Chattopadhyay , Authorized Representative for the Respondent ORDER Per Ashok Jindal : The appellant is in appeal against the impugned order wherein the demand has been confirmed under Section 73(2) of the Finance Act, 1994 under the category of "Commercial or Industrial and Construction Services". 2. The facts of the case are that the appellant provided construction services for the p....

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....any request for adjournment has been received despite notice. But the matter has been taken up for disposal as the same pertains in the year 2014. 4. The ld.A.R. for the Revenue submitted that in this case, for want of evidence, the benefit of Notification No.1/2006-ST dated 01.03.2006 was not given to the appellant, therefore, the impugned order has been rightly passed. 5. Heard the ld.A.R. for....

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....e taxable services referred to in the charging Section 65(105) would refer only to service contracts simpliciter and not to composite works contracts. This is clear from the very language of Section 65(105) which defines "taxable service" as "any service provided". All the services referred to in the said sub-clauses are service contracts simpliciter without any other element in them, such as for ....

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....orks 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 inco....