2018 (8) TMI 1511

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..... Appellant Shri Arjun Ragvendra, DC (AR) for the Respondent ORDER The appellants are alleged to be providers of finishing services under construction service, in respect of commercial or industrial buildings and civil structures. They were registered under commercial construction service. In respect of contracts for partition work, paneling of work of wood, metal joinery and carpentry work, i .....

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..... ns, which can be broadly summarised as under: (i) The activity performed by the appellants is very much in the nature of works contract, which is a composite contract and cannot be vivisected. Appellants, in fact, have been discharging Sales Tax/VAT on the transaction. Hence, as per the judgement of the Hon'ble Apex Court in Commissioner of C.Ex & Cus. Kerala Vs. Larsen & Toubro Ltd. (2015) 39 S. .....

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..... s no evidence to support the learned Advocate's averment that they have discharged tax liability after 01.06.2007. 4. Heard both sides. 5. For the period prior to 01.06.2007, following the ratio already laid down by the Apex Court in Larsen & Toubro (supra) and not Commissioner of Central Excise & Service Tax, Karnataka Vs. M/s. Sobha Developers Ltd., [2017-TIOL-29-SC-ST], we hold that the servi .....

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