TMI Blog2016 (10) TMI 915X X X X Extracts X X X X X X X X Extracts X X X X ..... of composite contract, these are to be necessarily classified under Works Contract services and such contracts are leviable when work contract services included in the statute book - various Work Contracts executed by the appellant will need to be examined individually to see whether they are in the nature of services relatable to transmission or distribution of electricity. Matter remanded to the original adjudicating authority to examine each work contract and record the finding and give the exemption benefit in respect of those instances except which are not covered by the Notification - appeal disposed off by way of remand. - ST/695 & 696/2011-CU[DB] - Final Order Nos.54007-54008/2016 - Dated:- 28-9-2016 - Mr. S.K. Mohanty, Member (J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all the work orders executed by the appellant involve supply of goods as well as rendering of service. He relied upon the decision of the Hon'ble Supreme Court in the case of CCE, Kerala Vs. Larsen Toubro Ltd. [2015(39) STR 913 (SC)] and argued that the orders executed by them would not be leviable to service tax for the period upto 31.05.2007. For the period from 01.06.2007, they would be classifiable as Works Contract service. 5. Ld. consultant also argues that the activities undertaken by them were in the nature of service rendered for transmission or distribution of electricity. For all services rendered in relation to transmission or distribution of electricity, the Notification No.45/2010-ST, dated 20.07.2010 has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification No.45/2010-ST, dated 20.07.2010. Ld. consultant submits that at the time of original adjudication of two Show Cause Notices, the adjudicating authority did not examine the demand with reference to this retrospective Notification. We also find that the appellant has made an alternate plea that the services rendered by them are in the nature of composite contract involving supply of goods as well as services and hence are covered by the apex court decision CCE, Kerala Vs. Larsen Toubro Ltd. (supra). The apex court has categorically held that in respect of composite contract, these are to be necessarily classified under Works Contract services and such contracts are leviable when work contract services included in the statute bo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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