TMI Blog2020 (8) TMI 787X X X X Extracts X X X X X X X X Extracts X X X X ..... done. HELD THAT:- In every case of composite contract the same is classifiable under the head Works Contract Service . In the absence of proposal for classification under the Works Contract Service in the show-cause notice, said contracts cannot be taxed. Further, appellant is entitled for abatement of material component either on actual basis or as per the prescribed percentage, as per N/N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Gopakumar, Jt. Commr. (AR) ORDER PER : ANIL CHOUDHARY Heard the parties. The issues involved in this appeal are (i) classification of service, whether in case of composite contract (involving material part and labour part), appellant is chargeable to Service Tax under Works Contract Service or under the other heads like Construction of Complex etc.? (ii) Whether the appellant is e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the Works Contract Service Head, brought on statute and tax chargeable w.e.f. 1st June, 2007. 3. The show-cause notice was adjudicated vide Order-in-Original dated 25/01/2010, prior to order of the Apex Court in Larsen Toubro. The grounds of the appeal taken by the appellant are regarding classification of the proper head of service; secondly denial of abatement for material component ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be. Accordingly, we allow this appeal by way of remand for a De novo calculation of the tax in view of the law laid down by Hon ble Supreme Court in Larsen Toubro (supra). Appellant is also directed to appear before the original adjudicating authority with a fresh reply to the show-cause notice along with calculation of tax and seek opportunity of hearing. 6. All penalties are set aside. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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