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TMI Blog2025 (5) TMI 1283X X X X Extracts X X X X X X X X Extracts X X X X ..... rtered Accountant (CA) for the Appellant. Mr. M. K. Pandey, Authorized Representative (AR) for the Respondent ORDER The issue in the present appeal is whether the Appellant who had carried out works contracts is liable to pay service tax during the period from 10.09.2004 to 31.03.2009 under 'Commercial or Industrial construction service'. 2. The brief facts the Appellant was engaged in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the Tribunal. 3. When the appeal came up for hearing, the Ld. Chartered Accountant (CA) for the Appellant draws our attention to the communication made by them vide letter dated 07th May, 2008 where they have intimated that the activities undertaken by them amounts to construction and since they are liable to pay VAT, they have paid VAT under Works Contract and not paid any service tax bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of Service Tax, Delhi-2013 (32) S.T.R. 49 (Tri. LB). 4. The Ld. Authorised Representative (AR) for the Revenue reiterated the finding in the impugned order and submits that once the material for the construction is partially supplied by the client, the Appellant is not entitled to claim the benefit of Works Contract service and accordingly impugned order is sustainable. 5. Heard bot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Hon'ble High Court in the matter of the Larsen & Toubro Ltd. (Supra). Further, for the period 01.06.2007 to 31.03.2009 the appellant has paid service tax under 'works contract service'. Therefore, the confirmation of entire demand of service tax for the period 10.09.2004 to 31.03.2009 under the category of "Commercial or Industrial construction service" is unsustainable, hence the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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