2026 (5) TMI 132

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Excise, Bangalore. 2. Briefly stated the facts of the case are that the appellant are engaged in providing taxable services under the category of 'Commercial or Industrial Construction Service', 'Works Contract Service' during the relevant period. Alleging that the appellant had short paid service tax of Rs.19,23,013/- for the period 01.06.2007 to 30.09.2007 and Rs.51,35,675/ for the period from 01.10.2007 to 31.03.2009, show-cause notices were issued on 05.09.2008 and 16.05.2012 respectively for recovery of the same amounts with interest and penalty. On adjudication, the demands were confirmed with interest and penalty. Aggrieved by the Order-in-Original No.203/2011 dated 08.12.2011, they filed appeal before the learned Commissioner (A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....act' service. This fact was duly intimated to the Department vide letter dated 04.10.2007 and accordingly the appellant discharged service tax and filed ST3 returns from time to time. He has further submitted that in the impugned order, the learned Commissioner / learned Commissioner(Appeals) have confirmed the demands on the ground that the appellant ought not have paid service tax under 'Works Contract Service' but should have continued to pay under the category of 'Commercial or Industrial Construction Service' after claiming abatement for the period 01.06.2007 onwards. He has submitted that in view of the judgments of the Hon'ble Supreme Court in the case of CCE vs. Larsen & Toubro Limited (Supra) case, the demands cannot be sustained. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ner of Commercial Taxes [2022 (63) G.S.T.L. 257 (S.C.) = [2022] 141 taxmann.com 66/[2022] 93 GST 702 (SC)]. Their lordships observed as: 12. What was said by the Constitution Bench in Indra Sawhney v. Union of India, 1992 Supp (3) SCC 217 and Keshav Mills Co. Ltd. v. Commissioner of Income Tax, Bombay North, Ahmedabad, AIR 1965 SC 1636, on the principle of stare decisis clearly bind us. The judgment of this Court in the case of Larsen and Toubro Limited (supra) has stood the test of time and has never been doubted earlier. As observed hereinabove, the said decision has been followed 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 a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....bro 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 is further specifically observed and held that the decision of the Delhi High Court in the case of G.D. Builders (supra) is wholly incorrect in its conclusion that the Finance Act, 1994 contains both the charge and machinery and assessment of service tax on indivisible works contract. It is reported that while deciding the group of matters in the case of Larsen and Toubro Limited (supra), the papers of the appeal filed by M/s. G.D. Builders being Civil Appeal No. 6523 of 2014 were also called and the Learned Counsel....