2020 (8) TMI 787

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..... For the Appellant : Mr. K. Hariharan, CA, Hari And Vasu, Chartered Accountants For the Respondent : Mr. P. 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 Servi .....

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..... rther, it has been laid down that in case of composite contract, these are classifiable only 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 classifi .....

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..... as per the prescribed percentage, as per aforementioned Notification, as the case may 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 calc .....

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