JUDGMENT :

M.R. SHAH, J.

1. As common question of law and facts arise in this group of appeals, they are being decided and disposed of by this common judgment and order.

2. The issue involved in the present group of appeals is “whether, service tax could be levied on Composite Works Contracts prior to the introduction of the Finance Act, 2007, by which the Finance Act, 1994 came to be amended to introduce Section 65(105)(zzzza) pertaining to Works Contracts?”

3. Feeling aggrieved and dissatisfied with the impugned judgment and order dated 07.10.2009 passed by the High Court of Karnataka at Bengaluru in Writ Appeal Nos. 3481-3492 of 2009 by which the Division Bench of the High Court has dismissed the said writ appeals and has confirmed the judgment and order passed by the learned Single Judge dismissing the writ petitions in which the appellant challenged the assessment orders levying service tax, on the ground of alternative remedy available by way of statutory appeal, assessee-M/s. Total Environment Building Systems Pvt. Ltd. has preferred the present appeals-Civil Appeal Nos. 8673-8684 of 2013.

3.1 Feeling aggrieved and dissatisfied with the impugned judgment and order passed by the High Court of Delhi at New Delhi in Writ Petition No. 1342 of 2008 by which, relying upon the decision of the Delhi High Court in the case of G.D. Builders vs. Union of India, (2013) 32 STR 673 (Delhi), which is the subject matter before this Court by way of Civil Appeal No. 6523 of 2014, the Division Bench has dismissed the said writ petition and has held that it is only the service element, which is to be taxed, the original writ petitioner- assessee - YFC Projects Pvt. Ltd. has preferred the present Civil Appeal No. 6525 of 2014.

3.2 Feeling aggrieved and dissatisfied with the impugned judgment and order passed by the Division Bench of the High Court dated 13.11.2013 in Writ Petition (C) No. 4107 of 2008 by which the Division Bench of the High Court has dismissed the said writ petition, the assessee - G.D. Builders has preferred the present Civil Appeal No. 6523 of 2014.

At this stage, it is required to be noted that in the case of Commissioner, Central Excise and Customs, Kerala vs. Larsen and Toubro Limited, (2016) 1 SCC 170, this Court has specifically overruled the judgment of the Delhi High Court in the case of G.D. Builders (supra) and has observed and held that the observations made by the Delhi High Court in paragraph 31 is wholly inaccurate in its conclusion that the Finance Act, 1994 contains both the charge and machinery for levy and assessment of service tax on indivisible works contracts.

At this stage, it is reported that as such Civil Appeal No. 6523 of 2014, now under consideration was also heard alongwith the group of appeals while deciding the case of Larsen and Toubro Limited (supra) and even the papers of Civil Appeal No. 6523 of 2014 were called for by the Bench concerned. However, it appears that by oversight and/or by inadvertence Civil Appeal No. 6523 of 2014 has not been decided and disposed of and therefore kept pending, which is now notified before this Court alongwith the other appeals.

3.3 Feeling aggrieved and dissatisfied with the impugned judgment and order passed by the High Court of Delhi at New Delhi dated 09.01.2014 in Writ Petition (C) No. 6803 of 2013 by which the Division Bench of the High Court relying upon its earlier decision in the case of G.D. Builders (supra) has dismissed the said writ petition, the assessee - original writ petitioner - M/s. National Building Construction Corporation Ltd. (NBCC) has preferred the present Civil appeal No. 6526 of 2014.

3.4 Feeling aggrieved and dissatisfied with the impugned judgment and order passed by the High Court of Delhi at New Delhi dated 13.11.2013 in Writ Petition No. 5046 of 2008 by which the Division Bench of the High Court has dismissed the said writ petition alongwith another writ petition in the case of G.D. Builders (supra), the assessee - M/s. Unitech Ltd. has