TMI Blog2020 (5) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... e department has agreed that the appellant s activity is covered by Works Contract Service for the period subsequent to 1.6.2007. The Hon ble Supreme Court in the case of Commissioner of Central Excise Customs, Kerala Vs Larsen Toubro Ltd. [ 2015 (8) TMI 749 - SUPREME COURT ] has held that activities which gets covered under Works Contracts Service w.e.f. 1.6.2007 cannot be classified und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Commercial or Industrial Construction Service (CICS) during August 2005, they did not charge service tax on this category till June 2007. The appellant was of the view that since they provided composite works contacts orders, they are not liable to pay service tax on these activities. Show cause notice was issued for the period from 2005 to 1.6.2007 proposing demand of service tax under the cat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice tax prior to 1.6.2007 as held by the Supreme Court in the case of CCE Cus., Kerala Vs Larsen Toubro Ltd.- 2015 (39) STR 913 (SC). 3. Ld. A.R Ms. K. Komathi supported the findings in the impugned order. 4. On perusal of records as well as hearing the submissions of both sides, we find that works executed by the appellant is composite in nature involving both supply of goods as well a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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