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TMI Blog2017 (11) TMI 1243X X X X Extracts X X X X X X X X Extracts X X X X ..... rds it is observed that the contract is composite contract. The period involved is between 10/2005 and 3/2007. The issue whether works contract service is subject to levy of service tax prior to 1.6.2007 is settled by the judgment of the Hon’ble Supreme Court in the case of Commissioner Vs. Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT], where it was held that Works contract were not char ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the services rendered by the appellant will not fall under Erection, Commissioning and Installation service but would fall under Commercial or Industrial Construction service. 2. The dispute relates to classification of service. The respondent has filed reply to show cause notice stating that their services is rightly classifiable as Erection, Commissioning and Installation Services vide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l work foundation is not wholly intended for by Commercial or industrial building, hence the service cannot be considered as Commercial or Industrial Construction service; they referred Board s Circular No. 62/11/2003 - ST dated 21.08.03 80/10/2004 - ST dated 17.09.04 in support of their claim that the service fall under Erection, Commissioning and Installation Services ; since they are not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation, the original authority relying upon the Master Circular 96/7/2007-ST dated 23.8.2007 confirmed the demand of ₹ 9,87,525/- along with interest and imposed equal penalty. In appeal, Commissioner (Appeals) vide order impugned herein, observed that contract is a composite contract. The Master Circular is applicable only with effect from 23.8.2007 and the period involved is 10/2005 to 3/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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