2016 (9) TMI 586

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..... Per: Ashok Jindal The appellant is in appeal against the impugned order demanding the service tax under the category of commercial or Industrial Construction Service. 2. The facts of the case are that an internal audit took place in the premises of the appellant and certain contracts taken into custody and on the analysis of the contracts, it was alleged that during the period 10-09-2004 to 15- .....

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..... ies undertaken by the appellant falls under the category of 'work contract service' w.e.f. 01-06-2007, since then the appellant is paying service tax under the category of 'work contract service'. Therefore, as the value of service tax provided by the appellant cannot be vivisected in that circumstance, in the light of the decision of the case of Larsen & Toubro ltd. - 2015 (39) S.T.R. 913 (S.C.), .....

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..... ering into composite contracts containing elements both of transfer of property in goods as well as labour and services." 7. We have seen from the above, the activities of the appellant fall under the category of 'work contract service', which was made chargeable to service tax w.e.f. 01-06-2007. In that circumstance, we hold that period prior to 01-06-2007, the activity undertaken by the appella .....

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