TMI Blog2018 (12) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... aid service provided by the appellant under the category of “works contract service” as per the decision of the Hon’ble Apex Court in the case of Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT] whereas the demand has been confirmed against the appellant under the category of “construction of residential complexes and commercial or industrial construction service”. The merit of classifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 to March, 2010 under the category of construction of residential complex service and industrial construction service. 2. The facts of the case are that the appellant is engaged in providing construction activities. During the course of audit, it was found that the appellant was not registered with the Service Tax Department and did not pay pay service tax on the construction of certain comple ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Against the said order, the appellant is before us. 3. Ld. Counsel for the appellant submits that the activity undertaken by the appellant is in the nature of works contracts service as the said service includes the transfer of property in goods as well as rendering of services. Therefore, in terms of the decision of Hon ble Supreme Court in the case of Larsen Toubro Ltd.-2015 (39) STR 913 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whereas the demand has been confirmed against the appellant under the category of construction of residential complexes and commercial or industrial construction service . Therefore, the demand against the appellant is not sustainable. 7. Accordingly, we hold that merit of classification of service rendered by the appellant is under the category of works contract service and no demand under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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