2017 (9) TMI 1383

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..... s of the Finance Act, 1994. The adjudicating authority has held that the services rendered by the appellant will fall under the category of Site Formation etc. Services falling under section 65(105)(zzza) of the Finance Act, 1994. Aggrieved by the demand of Service Tax, the present appeal has been filed. 2. With the above background we heard Shri K.Kurmi, ld.Advocate and Shri S.S.Chattopadhyay, Supdt.(AR) for the Revenue. 3. The ld.Counsel for the appellant submits that services rendered involves activities which include excavation, earth moving and demolition services, earth cutting, scaffold winch foundation, drilling and lining of return airshaft. Various works are executed on the basis of work orders received by the appellant mostly f .....

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..... Apex court in the case of Larsen & Toubro Ltd. (supra), no Service Tax will be payable for the period prior to 01.06.2007. For the period w.e.f. 01.06.2007, he claimed that the appellant has already discharged appropriate Service Tax. 5. The ld.AR justified the Order. He argued that the services provided by the appellant would fall under the category of site formation and clearance service. He further submitted that the adjudicating authority has already held that the services provided by the appellant would not fall under WCS and further that the benefit of Composition Scheme will not be available to the appellant. For non-fulfillment of the conditions associated therein. Accordingly, he prayed that the impugned order may be upheld. 6. A .....

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..... erial. Consequently, such contracts fall under the category of Works Contract Service. However, before taking a final decision, it will be necessary to examine each contract separately so as to decide whether it will fall under the WCS or under any other category. 8. The Hon'ble Supreme Court in the case of Larsen & Toubro (supra) has given a categorical finding that any contract which involves transfer of property in the goods along with rendering of services, will have to be necessarily classified under Works Contract Services, will have to be necessarily classified under Works Contract Service w.e.f. 01.06.2007. The Apex Court further held that such contracts cannot be classified under any other category for the period prior to 01.06.20 .....

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