TMI Blog2023 (11) TMI 1168X X X X Extracts X X X X X X X X Extracts X X X X ..... or industrial construction service or commercial or industrial construction service - HELD THAT:- It is not in dispute that the impugned order has given abatement to the appellant so as segregate the goods portion of the contract with the service portion. The activity performed by the appellant would, therefore, classify as works contract. The finding recorded by the Additional Director to the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER The order dated 30.11.2016 passed by the Additional Director General [The Additional Director] (Adjudication), has been assailed in this appeal filed by M/s JMD Ltd. [the Appellant] 2. The appellant claims to have been engaged in developing projects both commercial and residential. It had developed JMD Goverdhan City Centre at Ludhiana, JMD Galleria Project at Gurgaon and JMD Meg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods as also services. Thus, the services would qualify as works contract as was held by the Supreme Court in Commissioner of Central Excise versus Larsen and Toubro Ltd. [2015 (39) S.T.R. 913 (S.C.)]. 4. The Additional Director held that the services rendered by the appellant cannot be classified as works contract service and would fall under the category of commercial or industrial constructi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. Shri Rajeev Kapoor, learned authorized representative appearing for the department has, however, supported the impugned order and has submitted that it does not call for any interference in this appeal. 7. The submissions advanced by the learned counsel for the appellant and the learned authorized representative appearing for the department have been considered. 8. It is not in dispute th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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