TMI Blog2018 (4) TMI 1326X X X X Extracts X X X X X X X X Extracts X X X X ..... ndustrial construction service’ - The issue of composite contracts has since been settled by the Hon’ble Supreme Court in Commissioner of Central Excise, Kerala V. Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT]. The appellant is also entitled to the benefit of the Works Contract Service (Composite Scheme for Payment of Service Tax Rules), 2007. Liability of appellant needs to be as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 77 on the assessee while imposing a penalty of ₹ 50,000/- under section 77 of Finance Act, 1994 on Shri Atul Sahai, Director. The appeals of the assessee and the Director are disposed off by this common order. 3. Learned Counsel for the appellants submits that they are in business of manufacturing of pre-stressed concrete slabs and pillars which are utilized while rendering erecti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 015 (39) STR 913 (SC)]. . 6. The contention of Learned Authorised Representative is that the appellant is a provider of finishing service which is not eligible for abatement and they are liable to discharge tax liability w.e.f. 1st June, 2007 as provider of works contract service . 7. In view of the decision of the Hon ble Supreme Court, the appellant is also entitled to the benefit of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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