2013 (1) TMI 190

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..... d on 10.09.2004 - Held that:- The contract for construction was entered into by the appellant with the service receiver on 10.07.2004. The scope of contract, undoubtedly, includes all the works as per contract i.e. the work of excavation onwards upto the construction of structures for the service recipient. Assessee's arguments does not boost any confidence as at this juncture that in two mont .....

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..... authority as Service Tax liability for the period 10.07.2004 to 10.09,2004 under the category of Commercial Industrial Construction services. 3. Ld. Counsel would take us through the agreement entered into by the appellant and the service receiver. It is his submission that undoubtedly the work of construction was undertaken by the appellant as a labour contractor, but the work was initiated .....

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..... by the appellant with the service receiver on 10.07.2004. The scope of contract, undoubtedly, includes all the works as per contract i.e. the work of excavation onwards upto the construction of structures for the service recipient. The dispute is whether the appellant has provided the services prior to 10.09.2004 and raised the bills subsequently. Ld. Counsel's arguments does not boost any confide .....

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