2018 (2) TMI 837

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ontracts which involve supply of material and rendering of services. Such contracts are rightly classifiable under works contract services which was included in the statute from 1.6.2007 - Hon’ble Supreme Court in the case of L & T Ltd. [2015 (8) TMI 749 (SC)] has held that composite work contract will be leviable to service tax only from the date of introduction of such services i.e. 1.6.2007 whe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 6.2007, it was considered as works contract service and prior to that under erection, commissioning or installation service. 3. The department demanded the service tax in the show cause notice for the period from 2006-2007 up to 2010/-2011. Vide the impugned order, the adjudicating authority has taken a view that the services rendered by the respondent were in the nature of composite works cont .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n the show cause notice. 5. With the above background, we heard Shri R K Majhi, learned AR and Ms. Vibha Narang, learned counsel for the parties. 6. After hearing both sides and perusal of material available on record, we note that the type of services rendered by the appellant has been clearly brought out by the adjudicating authority. He has recorded the finding that the services are in th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X