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TMI Blog2017 (12) TMI 386X X X X Extracts X X X X X X X X Extracts X X X X ..... i Sanjay Jain, DR for the respondent. ORDER Per: B. Ravichandran These two appeals are on identical set of facts and hence are taken up for final disposal. The appellants are engaged in the construction activities. The proceedings were initiated against them to demand and recover service tax under the category of "Commercial or Industrial Construction Service" for the period 2006-07 to 2010-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontractor, he submitted that the main contractor has paid the service tax liability on the whole value and as such, there is no liability on them to pay again service tax. Further, he also submitted that the lower authority did not examine the correct classification of the tax liability as the work executed by the appellant are all composite in nature, involving the provision of service as well as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cable. 4. Heard both the sides and perused the appeal records. 5. Admittedly, the claim of the appellant regarding the nature of work executed by them is composite in nature should be examined with the legal principles laid down by the Hon'ble Supreme Court in Larsen & Toubro Ltd. (supra). In case, the work executed by the appellants were all found to be rightly classifiable as work contract ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nds on the actual classification service during the material time. Further, the fact of payment of tax on full value by the main contractor and connected issues are required to be examined afresh after correct classification of the tax liability. 7. In view of the above discussion and analysis, we find it fit to set aside the impugned order and remand the matter to the Original Authority for a fr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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