TMI Blog2019 (1) TMI 442X X X X Extracts X X X X X X X X Extracts X X X X ..... site works contract cannot be brought within the fold of commercial or industrial construction service or construction of complex service. For the period after 1.6.2007, service tax liability under category of commercial or industrial construction service‟ under Section 65(105)(zzzh) ibid, Construction of Complex Service‟ under Section 65(105)(zzzq) will continue to be attracted only if the activities are in the nature of services‟ simpliciter. Appeal allowed - decided in favor of appellant. - Appeal No. ST/512/2012 - FINAL ORDER No. 40021/2019 - Dated:- 1-1-2019 - Shri Madhu Mohan Damodhar, Member (Technical) And Shri P. Dinesha, Member (Judicial) Shri M. Karthikeyan, Advocate for the Appellant Shri K. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c. Aggrieved, the assessee has filed the present appeal before this forum. 2. Heard Shri M. Karthikeyan, Ld. Advocate for the assessee-appellant and Shri K. Veerabhadra Reddy, ADC(AR), for the Revenue. 3. During the course of hearing, Ld. Advocate argued that the service component in respect of composite works contract are made taxable under works contract services w.e.f. 01.06.2007 and that whether such composite contract involving provision of service as well as transfer of property of any goods to be covered under CICS or CCS came to be settled by the Hon ble Supreme Court in the case of CCE Vs. L T Ltd. 2013 (39) STR 913 (SC). He also drew our attention to a recent order of the Chennai Bench of the Tribunal in the case of Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case of L T Ltd (supra) has held as under:- 8. In the light of the discussions, findings and conclusions above and in particular, relying on the ratios of the case laws cited supra, we hold as under:- a. The services provided by the appellant in respect of the projects executed by them for the period prior to 1.6.2007 being in the nature of composite works contract cannot be brought within the fold of commercial or industrial construction service or construction of complex service in the light of the Hon ble Supreme Court judgment in Larsen Toubro (supra) upto 1.6.2007 b. For the period after 1.6.2007, service tax liability under category of Commercial or Industrial Construction Service under Section 65(105)(zzzh) ibi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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