Page 38 - GSTL_26th March 2020_Vol 34_Part 4

J134 GST LAW TIMES [ Vol. 34
Limited against the CESTAT Final Order No. A/75635/2017, dated 13-4-2017 as
reported in 2017-TIOL-3767-CESTAT-KOL (Ircon International Limited v. Com-
missioner). While admitting the appeal, the Supreme Court passed the following
order :
“Delay condoned.
Admitted for hearing.”
The Appellate Tribunal in its impugned order had held that the activity
of providing technical assistance and expertise in management and supervision
of the Road Construction Project under Pradhan Mantri Gram Sadak Yojna
(PMGSY) squarely falls under the category of Consulting Engineer service and
the agency fee received equal to 10% of the cost of the project from the State
Government since did not form part of the said project cost is liable to Service
Tax under the said category.
REPRESENTED BY : Mr. Kedar Nath Tripathy, AOR, Mr. P.K. Sahu,
Mr. Siddharth Dubey and Mr. B.B. Pradhan,
Advocates, for the Appellant.
Mr. B. Radhakrishnan, Sr. Advocate, Mr. B. Krishna
Prasad, AOR, Ms. Binu Tamta, Ms. B. Sunita Rao,
Mrs. Neelam Chand and Mrs. S.R. Singh,
Advocates, for the Respondent.

(1) Construction of complex under a composite contract
involving supply of service and transfer of property
in goods, whether taxable under Sections
65(105)(zzq) and 65(105)(zzzh) of Finance Act, 1994?
(2) Works Contract service — Failure to intimate
Department for opting to pay Service Tax under
composition scheme, whether can be a ground to
deny benefit of said scheme?
The Supreme Court Bench comprising Hon’ble Ms. Justice Indira
Banerjee and Hon’ble Mr. Justice B.R. Gavai on 16-9-2019 after condoning the
delay issued notice in the Civil Appeal Diary No. 28343 of 2019 filed by Com-
missioner of GST and Central Excise, Chennai (Respondent being Ceebros Prop-
erty Development) against the CESTAT Final Order Nos. 42436-42438/2018, dat-
ed 18-9-2018 (Real Value Promoters Pvt. Ltd. v. Commissioner). While the issuing
the notice, the Supreme Court passed the following order :
“Delay condoned.
Issue notice.
Tag with Civil Appeal No. 5690 of 2012.”
The Appellate Tribunal in its impugned order had held that the activity
of construction of commercial or residential complex under a composite contract
involving supply of service and transfer of property in goods cannot be made
taxable for the period prior to or post 1-6-2007 under the category of Commercial
or Industrial Construction service under Section 65(105)(zzq) of Finance Act,
GST LAW TIMES  26th March 2020  134
( A134 )