TMI Blog2023 (6) TMI 495X X X X Extracts X X X X X X X X Extracts X X X X ..... s been provided by the assessee along with materials. The said fact has not been disputed either of the sides. Relying on the decision of the Hon ble Supreme Court in the case of COMMISSIONER, CENTRAL EXCISE CUSTOMS VERSUS M/S LARSEN TOUBRO LTD. AND OTHERS [ 2015 (8) TMI 749 - SUPREME COURT] and the decision of the Tribunal in the case of SPANDREL VERSUS COMMISSIONER OF CENTRAL EXCISE, HYD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal filed by assessee allowed. - Service Tax Appeal No.290 of 2009 & 281 of 2009 - FINAL ORDER NO. 75233-75234/2023 - Dated:- 11-4-2023 - HON BLE MR.ASHOK JINDAL, MEMBER (JUDICIAL) AND HON BLE MR.RAJEEV TANDON, MEMBER (TECHNICAL) Shri J.P.Khaitan, Sr.Advocate and Shri Agnibesh Sengupta, Advocate for the Appellant Shri A.Roy, Authorized Representative for the Respondent ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, a show-cause notice was issued to the assessee demanding service tax on their activities and the matter was adjudicated. The demand of service tax was confirmed along with interest and penalty under Section 78 of the Finance Act, 1994, was also imposed with an option to pay 25% of penalty if the same is paid within time period and the ld.Adjudicating Authority did not imposed penalty under Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee, but the assessee opted to pay service tax under composite scheme of works contract, the same has been taken on record. In that circumstances, we hold that the appropriate classification of activities of works undertaken is Works Contract Service and they have discharged service tax liability. 7. In these circumstances, the demand against the assessee under the category of Inter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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