correct in their submission
that a works contract is a separate species of contract distinct
from contracts for services simpliciter recognized by the world ... kinds of contracts can
assume are set out in Hudson on Building Contracts, at p.
165. It is possible that the parties might enter into
correct in their submission
that a works contract is a separate species of contract distinct
from contracts for services simpliciter recognized by the world ... kinds of contracts can
assume are set out in Hudson on Building Contracts, at p.
165. It is possible that the parties might enter into
Vadodara-ii Respondent
1ST FLOOR... ROOM NO.101,
NEW CENTRAL EXCISE BUILDING,
VADODARA,
GUJARAT
390023
Present For the Appellant : Shri H.P. Kanade, Advocate
Present ... only if the
services related to construction or execution of work contract of building or a civil
2 E/12785/2018-SM
structure
removal;
but excludes,-
(A) service portion in the execution of a works contract and
construction services including service listed under clause (b)
ofsection ... 52177/2019 [SM]
(a) construction or execution of works contract of a building or a
civil structure or a part thereof; or
(b) laying
Admittedly, the appellant have supplied both material and labour /
service in the contracts executed by them. We find that the issue is no
longer ... aside.
7. The appellant have constructed commercial building along with
materials, thus it is composite contract. Admittedly, appellant have
deposited service tax for the period
case are that the appellant is engaged in
providing works contract service to Garrison Engineers (MES) a unit
of Department in Ministry of Defense ... paid in respect of works contract
relating to the services provided for construction of Non-Commercial
building pertains to Garrison Engineers (MES) a unit
appellant is that the entry
covers only such building where each of the building has got
more than 12 residential units. They have built ... under 65(105)(zzzh) only if the building concerned has more
than 12 residential units in the building and such levy will not
apply
appellant is that the entry
covers only such building where each of the building has got
more than 12 residential units. They have built ... under 65(105)(zzzh) only if the building concerned has more
than 12 residential units in the building and such levy will not
apply
contracts awarded by the Greater Noida
Development Authority are basically for the general
public and for non-commercial purposes. Therefore these
contracts do not fall ... completion
of building.
7.8 Further, these activities of construction of residences
might be covered under the definition of Work Contract
from 01.06.2007 and the activity
appellant is that the entry
covers only such building where each of the building has got
more than 12 residential units. They have built ... under 65(105)(zzzh) only if the building concerned has more
than 12 residential units in the building and such levy will not
apply
