TaxTMI 
TaxTMI 
2024 (11) TMI 1223
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....nt. 2.1 Briefly stated facts of the present case are that the appellant is engaged in providing taxable services under the category of 'Commercial or Industrial Construction Service' as defined under Section 65(25b) of Finance Act, 1994 which has been made taxable service under Section 65(105)(zzq) of the Act ibid. Construction Service has been brought under the network of service tax with effect from 10.09.2004 and prior to 16.06.2005, this service was defined under Section 65(25b) of the Act. 2.2 During the audit of the appellant it was noticed that M/s Haryana Tourism Corporation Limited (in short 'HTCL') Chandigarh had allotted contracts for construction, repairing up-gradation, development, renovation etc of their various Tourist....
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.... HTCL during the period from 01.10.2004 to 28.02.2010 which is a government undertaking. He further submits that the services rendered by the appellant were 'works contract services' as defined under Section 65(105)(zzzza) of the Finance Act, 1994. He further submits that construction services rendered by the appellant comprising of transfer of material and rendition of services i.e. such services were composite in nature and as per the judgment of Hon'ble Apex Court in the case of Commr of CE vs. Larsen & Toubro Ltd - 2015 (39) STR 913 (SC), the 'works contract service' has been held to be taxable with effect from 01.06.2007. 4.3 The learned Counsel further submits that issue is no more res integra and has been held by various benches o....
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....find that this Tribunal in the case of Bajrang Lal Gupra vs. CCE, Gurgaon (supra) has considered the identical issue as involved in the present case and has observed as under: "16. After considering the submissions of both the parties and perusal of material on record and the decisions relied upon by the appellant cited (supra), we find that the Hon'ble Apex court in the case of CCE vs. Larsen & Toubro Limited cited (supra) has settled the issue relating to works contract service which includes supply of material and labour for consideration and the same is taxable only from 01.06.2007. 17. Further, we find that even for the period after 01.006.2007, various decisions of the Tribunal have consistently held that the composi....
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....er to treat the income as Business Auxiliary Service had been passed without proposing the same to the respondent in the show cause notice, the order passed by the Tribunal is justified and substantial question of law has to be answered against the revenue". 19. Further, we find that in the case of Prime Developers Limited vs. CCE [2018-TIOL-2867-CESTAT-MAD.], the Division Bench of Chennai Tribunal in identical circumstances has held as under:- "In the light of the discussions, findings and conclusions above and in particular, relying on the ratios of the case laws cited supra, we hold as under:- a. The services provided by the appellant in respect of the projects executed by them for the period prior to 1.6.2007 ....