Case Law Details
Case Name : Commissioner, ST Vs M/s Swadeshi Construction Co (CESTAT Delhi)
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All CESTAT CESTAT Delhi
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Commissioner, ST Vs M/s Swadeshi Construction Co (CESTAT Delhi)
The appeal by the Revenue is against order dated 27.04.2012 of Commissioner of Service Tax, New Delhi. By the said order, he original authority dropped the entire demand of Service Tax of Rs.93,01,154/-covering the period 2006-07 to 2008-09 with reference to construction project of Delhi Haat in INA and Pitampura . The demand was raised by SCN dated 27.05.2011 under the category of “Commercial or Industrial Construction Service” in terms of Section 65 (25b) read with Section 65(105) (zzq) of the Finance Act, 1994. The original...
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Para 3.
“…..For the period post 01.06.2007, the activity will be liable to service tax under a category of “Works Contract Service”. The Tribunal accordingly held that liability of service tax will need to be re-determined under “Works Contract Service” and afresh demand raised….”
As independently- and if critically – viewed, among others, the cited view /direction by the Tribunal is, to say the least, not quite understood; for, that prima facie flies in the teeth of the propositions urged and upheld by the SC in the cited L&T case. In short, those propositions, it could be strongly urged, to equally hold good against the levy post 01-06-2007 as well.
Further, the reference to “works contract service” is prima facie misconceived; should regard be had also to the fact that by virtue of the constitutional law amendment – deeming a portion of the ‘sales contract’ as ‘works contract’ – there seems no such scope for a further split and additionally making in-road into the concept of “deemed works contract”- which itself is a fiction!