2024 (8) TMI 600

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.... the appellant under the categories of "Commercial or Industrial Construction Service" and "Construction of Complex Service" during the period 2005-06 to 2009-10. 2. The facts of the case are that the appellants are engaged in the activity of "Commercial or Industrial Construction Services" and "Construction of Complex Services" during the period 2005-06 to 2009- 10. The demands were alleged during the period 2005-06 to 2009-10, they had short paid by wrongly availing the benefit of Notification No.18/2005-ST dated 07.06.2005 and Notification No.01/2006-ST dated 01.03.2006 as applicable during the relevant period. It was alleged that the appellant was carrying the finishing goods, like, painting, walltilling, fixation of aluminium doors an....

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....he Hon'ble Apex Court in the case of Larsen & Tourbro Limited reported in 2015 (39) STR 913 (S.C.), wherein the Hon'ble Apex Court has observed as under: "24. A close look at the Finance Act, 1994 would show that the five 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 example, a service contract which is a commissioning and installation, or erection, commissioning and installation contract. Fur....