2019 (1) TMI 1789

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..... has, all throughout, right from the reply to the Show Cause Notice, been maintaining that the activity done by them would fall under Works Contract Service. We find from paragraph 1 of the Show Cause Notice dated 06.01.2009, that the same also acknowledges that the appellant had undertaken composite contracts of supply/erection of the said items - the ratio laid down by the Hon ble Apex Court in .....

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..... olling shutters, etc., on Works Contract basis undertaken by the appellant. 2. Ld. Advocates Shri. J. Shankaraman and Shri. S. Sivaramakrishnan appearing on behalf of the appellant submit that the activity undertaken by them being Works Contract, the Show Cause Notice issued demanding tax liability under Commercial or Industrial Construction Service (CICS) (finishing services) will not sustain .....

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..... l under Works Contract Service. We find from paragraph 1 of the Show Cause Notice dated 06.01.2009, that the same also acknowledges that the appellant had undertaken composite contracts of supply/erection of the said items.. . This being so, we find that the ratio laid down by the Hon ble Apex Court in the case of M/s. Larsen Toubro Ltd. (supra) will apply on all fours to the case on hand. The .....

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