{"id":6755,"date":"2015-08-27T12:08:00","date_gmt":"2015-08-27T12:08:00","guid":{"rendered":"http:\/\/localhost\/sccblog\/?p=6755"},"modified":"2016-02-29T17:11:04","modified_gmt":"2016-02-29T11:41:04","slug":"no-service-tax-can-be-levied-on-indivisible-works-contracts-prior-to-june-1-2007","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2015\/08\/27\/no-service-tax-can-be-levied-on-indivisible-works-contracts-prior-to-june-1-2007\/","title":{"rendered":"No service tax can be levied on indivisible Works Contracts prior to June 1, 2007"},"content":{"rendered":"<p style=\"text-align: justify;\"><b><span lang=\"EN-US\">Supreme Court<\/span><\/b><span lang=\"EN-US\">: The Bench comprising of A.K. Sikri and R.F. Nariman JJ. held that Works Contract Service was not a taxable service prior to June 1, 2007 as services classifiable under Commercial or Industrial Construction Service (CICS), Construction of Complex Service (COCS), or Erection, Commissioning or Installation Service (ECIS) covers only such contracts\/ transactions which involves pure rendition of service(s), falling within the ambit of the respective definitions and do not comprehend Works Contract Service within their ambit. It was further held that the decision of the Hon\u2019ble Delhi High Court in case of <i>G.D. Builders and Others v. Union of India,\u00a0<\/i><a href=\"http:\/\/www.scconline.com\/LoginForNewsLink\/2013_SCC_OnLine_Del_4543 \">2013 SCC OnLine Del 4543<\/a>, that a works contract can be vivisected and discernible taxable service elements could be subjected to Service tax prior to June 1, 2007 is erroneous on per incuriam and sub silentio grounds.<\/span><\/p>\n<p style=\"text-align: justify;\"><span lang=\"EN-US\">The main issue before the bench was that Service elements in a composite\/Indivisible works contract (involving transfer of property in goods and rendition of services), where such services are classifiable under CICS, COCS, or ECIS, are subject to levy of service tax even prior to insertion of taxable service \u2018Works Contract Service\u2019 under Section 65(105) (zzzza) of the Finance Act, 1994 (\u201cthe Finance Act\u201d) i.e. prior to June 1, 2007?<\/span><\/p>\n<p style=\"text-align: justify;\"><span lang=\"EN-US\">The Bench after elaborate discussion of the various provisions and judicial pronouncements held that the works contract is a separate species of contract distinct from contracts for services simpliciter recognized by the world of commerce and law as such, and has to be taxed separately as such. A close look at the Finance Act would show that the taxable services referred to in the charging Section 65(105) thereof would refer only to service contracts simpliciter and not to composite works contracts. This is clear from the very language of Section 65(105) of the Finance Act which defines \u2018taxable service\u2019 as \u201cany service provided\u201d. Under Section 67 of the Finance Act, the value of a taxable service is the gross amount charged by the service provider for such service rendered by him. This would unmistakably show that what is referred to in the charging provision is the taxation of service contracts simpliciter and not composite Works contracts, such as are contained on the facts of the present cases. While introducing the concept of service tax on indivisible works contracts various exclusions are also made such as Works contracts in respect of roads, airports, airways-transport, bridges, tunnels, and dams. These infrastructure projects have been excluded and continue to be excluded presumably because they are conceived in the national interest. If the contention of the Revenue is accepted, each of these excluded Works contracts could be taxed under the sub-heads of Section 65(105) of the Finance Act, which was never the intention of Parliament. In <i>GD Builders case<\/i>, it was held that the levy of service tax in Section 65(105)(g), (zzd), (zzh), (zzq) and (zzzh) of the Finance Act is good enough to tax indivisible composite works contracts, but in view of the Court\u2019s finding that the said Finance Act lays down no charge or machinery to levy and assess service tax on indivisible composite works contracts, such argument must fail.\u00a0 This is also for the simpkle reason that there is no subterfuge in entering into composite works contracts containing elements both of transfer of property in goods as well as labour and services. The Delhi High Court judgment (In <i>GD Builders case)<\/i> unfortunately misread the judgment of Supreme Court in the case of <i>Mahim Patram Private Ltd.v. Union of India<\/i>, (2007) 3 SCC 668 to arrive at the conclusion that it was an authority for the proposition that a tax is leviable even if no rules are framed for assessment of such tax, which is wholly incorrect.<\/span><\/p>\n<p style=\"text-align: justify;\"><span lang=\"EN-US\">Thus, the SC in no ambiguous terms ruled that works contracts cannot be taxed before June 1, 2007. Accordingly, the appeals filed by the Assessees were allowed and appeals filed by the Revenue were dismissed. <i>Commissioner of Central Excise and Customs, Kerala and Others v. Larsen and Toubro Ltd. and Others<\/i>, <a href=\"http:\/\/www.scconline.com\/LoginForNewsLink\/2015_SCC_OnLine_SC_738 \">2015 SCC OnLine SC 738<\/a> decided on 20-08-2015<\/span><\/p>\n<p style=\"text-align: justify;\"><span lang=\"EN-US\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court: The Bench comprising of A.K. Sikri and R.F. Nariman JJ. held that Works Contract Service was not a taxable service <\/p>\n","protected":false},"author":3,"featured_media":154914,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,9,4711],"tags":[3208],"class_list":["post-6755","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-supremecourt","category-taxation","tag-service_tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>No service tax can be levied on indivisible Works Contracts prior to June 1, 2007 | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2015\/08\/27\/no-service-tax-can-be-levied-on-indivisible-works-contracts-prior-to-june-1-2007\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"No service tax can be levied on indivisible Works Contracts prior to June 1, 2007\" \/>\n<meta property=\"og:description\" content=\"Supreme Court: The Bench comprising of A.K. 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Supreme Court answers","author":"Apoorva","date":"June 22, 2023","format":false,"excerpt":"As the service tax needs to be computed in terms of Rule 2A of the Service Tax (Determination of Value) Rules, 2006 and as the assessee has not opted for the composition scheme, the matter is remitted back to the CESTAT for re-computation of the demands.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"works contract service","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/works-contract-service.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/works-contract-service.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/works-contract-service.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/works-contract-service.jpg?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":279734,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/12\/16\/tsaar-works-executed-for-the-governmental-entity-or-authority-will-be-taxable-at-9-cgst-sgst-each-legal-research-legal-news-updates\/","url_meta":{"origin":6755,"position":2},"title":"TSAAR| Works executed for the Governmental Entity or Authority will be taxable at 9% CGST and SGST each","author":"Editor","date":"December 16, 2022","format":false,"excerpt":"The Authority said that as the applicant entered into agreements with TSIICL for execution of contracts of buildings, warehouses, godowns , and TSIICL in turn let out the godowns for its customers on rent which amounts to use of the constructed premises for the purpose of business, thus, tax will\u2026","rel":"","context":"In &quot;Advance Rulings&quot;","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"Telangana State Authority for Advance Ruling","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/12\/MicrosoftTeams-image-488.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":324296,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/06\/13\/cestat-upholds-order-directing-to-pay-service-tax-for-construction-of-racetrack\/","url_meta":{"origin":6755,"position":3},"title":"\u2018Racetrack not meant for public access as a right, thus not exempted from tax\u2019; CESTAT upholds order directing to pay service tax for construction of racetrack","author":"Arushi","date":"June 13, 2024","format":false,"excerpt":"The Tribunal stated that for a place to fall within the ambit of a public place, the element of right of access of public was a necessary concomitant.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"CESTAT","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":272704,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/31\/cestat-services-involving-supply-of-goods-deemed-supply-of-goods-to-be-classified-under-works-contract-services-only\/","url_meta":{"origin":6755,"position":4},"title":"CESTAT | Services involving supply of goods\/deemed supply of goods to be classified under &#8216;works contract services&#8217; only","author":"Editor","date":"August 31, 2022","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The coram of Dilip Gupta (President) and P.V. Subba Rao (Technical Member) allowed the appeals which assailed from the demand and confirmed recovery of differential duty aggregating to Rs. 16.75 crores in addition to penalties in the matter of \"works contract service\".\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Customs, Excise and Services Tax Appellate Tribunal","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":299958,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/08\/24\/works-contracts-leviable-to-service-tax-legal-update\/","url_meta":{"origin":6755,"position":5},"title":"&#8220;&#8216;Works Contracts&#8217; leviable to service tax only from July 2012 onwards&#8221;; Customs, Excise &#038; Service Tax Appellate Tribunal, Chennai","author":"Editor","date":"August 24, 2023","format":false,"excerpt":"\u201cAfter the insertion of Section 65B (54) in the Finance Act 1994, from 01-07-2012 onwards, the definition of \u2018works contract\u2019 was expanded to include repair and maintenance services of movable properties. Hence, the composite contracts for repair and maintenance of motor vehicles are leviable to service tax from said date.\u201d","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"cestat","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/08\/cestat.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/08\/cestat.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/08\/cestat.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/08\/cestat.webp?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/6755","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=6755"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/6755\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/154914"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=6755"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=6755"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=6755"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}