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1 - 10 of 13 (0.36 seconds)Commnr.,Central Excise & Customs, ... vs M/S. Larsen & Toubro Ltd on 20 August, 2015
5. As discussed in the order only service simpliciter (not involving
supply of goods) are liable to service tax prior to and even after
01.06.2007, as held by the Hon'ble Supreme Court in L&T Kerala
(supra) and the decisions of the Tribunal cited above. Accordingly, the
services of Construction of Residential Complex Service rendered by
the appellant during the period from July 2007 to April 2008 in the
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impugned case not being service simpliciter is not exigible to Service
Tax.
Article 243W in Constitution of India [Constitution]
Finance Act, 2012
T.M.A.Pai Foundation & Ors vs State Of Karnataka & Ors on 31 October, 2002
2 Larsen & Toubro Ltd. and The Hon'ble Supreme Court held that others Vs State of Karnataka building contracts are species of the works [2014 (34) S.T.R. 481 (S.C.)]. contract. It summed up the legal position Decided on 26/09/2013. regarding the difference between a contract for work and a contract for sale. Even if in a contract, besides the obligations of supply of goods and materials and performance of labour and services, some additional obligations are imposed, such contract does not cease to be works contract 3 Commissioner of Central Settled the law that composite works Excise and Customs, Kerala contracts involving services and goods covered Vs Larsen & Toubro Ltd. [2015 under Section 65(105)(zzzza) are liable to tax (39) S.T.R. 913 (S.C.)]. Decided only with effect from 1st June, 2007. Service on 20/08/2015 contracts prior to 01/06/2007, would cover only pure service contracts.
M/S Larsen & Toubro Limited & Anr vs State Of Karnataka & Anr on 26 September, 2013
I) In Larsen and Toubro Limited and Another v. State of Karnataka
and Another [Civil Appeal No. 8672 of 2013, dated: 26/09/2013 -
(2014) (1) SCC 708] (henceforth referred to as L&T Karnataka), the
Apex Court deciphered the meaning of the works contract from the
earlier judgments and in para 72 opined as under:
Article 366 in Constitution of India [Constitution]
Finance Act, 1999
Vodafone Essar South Ltd vs Cst Chennai on 22 January, 2018
Ltd. Vs CST, CESTAT,
Chennai. Decided on
24/02/2023. Upheld by Hon'ble
SC on 05.09.2023
4. Legal position
4.1 The legal position as it stands is that;
M/S. Jain Housing vs Commissioner Of Service Tax, Chennai on 17 March, 2014
3.1 The Ld. Counsel Shri M.N. Bharathi submitted that the issue of
paying Service Tax on composite services like CRCS involving the
supply of labour and materials is no more res integra as the issue has
already been settled by this Tribunal in the case of Jain Housing and
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Construction Ltd. Vs. Commissioner of Service Tax, Chennai
reported in 2023 (2) TMI 1044-CESTAT Chennai following the
judgment of the Hon'ble Supreme Court in the case of Commissioner
Central Excise & Customs, Kerala Vs Larsen & Toubro Ltd.