TMI Blog2016 (10) TMI 772X X X X Extracts X X X X X X X X Extracts X X X X ..... n & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT]. It was held that any contract which is of composite nature involving supply of goods and rendering of services, has to be necessarily classified under work contract with effect from 1.6.2007 the date on which the work contract service was introduced in the statute. The Apex Court further held that for the period prior to this date, such composite contract cannot be charged to service tax under any other services also. The right classification for the services rendered would be work contract services with effect from 1.6.2007. Consequently for the period upto 31.5.07, no demand of service tax survives in the present case. For the period with effect from 1.6.2007 services will be classifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under section 65 (39a). Accordingly, the assessee was put under notice for demand of service tax to the extent of ₹ 9,61,253/- along with interest and imposition of penalty. The order of demand of Service tax was passed by the original authority vide its order dated 9.2.2010. This order was challenged by the assessee before the Commissioner (Appeals) who vide the impugned order took a view that the services rendered by the assessee would not fall under erection commissioning and installation. He further held that they will be covered by the Works contract service introduced into the statute from 1.6.2007. He finally set aside the demand for service tax. Revenue is in appeal against this order of Commissioner (Appeals). 2. In the gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so supplied. He concluded that the contract is a composite one, and since there are elements supply of material services and rendering of this would be classifiable under work contract services with effect from 1.6.2007. Since the demand was made under the category of erection , commissioning and installation services, he has set aside the demand for entire period covered under the notice i.e. for the period February 2004 to January,2008. 5. The classification of the composite services which involve supply of goods as well as rendering of services has been decided by the Apex Court in the case of Commissioner of Central Excise, Kerala vs Larsen Toubro Ltd. reported as [2015 (39) STR 913 (SC)]. In this decision of the Apex Court it has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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