TMI Blog2018 (11) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... try of Defence, categorically indicates that the said construction of cottages and industrial buildings were in fact works contract and there was element of supply of material and service. The issue is now squarely settled by the judgment of Hon’ble Apex Court in the case of Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT], where it was held that Works contract were not chargeable to ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that during the period in question, appellant had rendered the services of construction of cottages for Andhra Pradesh Tourism Development Corporation Limited and construction of Technical buildings at Heavy Vehicle Factory, Avadi. Revenue is of the view that the said activity of construction would fall under the category of Commercial Construction Services while appellant contested the demands ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed and the Ministry of Defence, categorically indicates that the said construction of cottages and industrial buildings were in fact works contract and there was element of supply of material and service. This being the fact and the period in this appeal being prior to 01.06.2007 (on which date the category of works contract services was introduced in the Finance Act, 1994), the issue is now squar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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