2019 (2) TMI 836

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..... Dated:- 30-1-2019 - Judicial Member : Ms. Sulekha Beevi C.S. And Technical Member: Shri Madhu Mohan Damodhar For Appellant : Ms. D.S. Vipula, Advocate For Respondent: Shri S. Govindarajan, AC (AR) ORDER Per Bench All these appeals involve identical issue and hence they are taken up together for disposal. 2. The common facts in all these appeals are that the appellants we .....

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..... Date Order-in-Original No. Service Tax Demand Bismi Engineering Contractors 48/2010-ST dated 19.10.2010 No. 043-11/dated 31.10.2011 Rs.21,62,590/- Chendur Construction Company 50/2010-ST dated 19.10.2010 No. 0436-11/dated 31.10.2011 .....

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..... y the appellant herein being composite in nature they would be required to be categorized as Works Contract Service. She places reliance on the judgment of the Hon'ble Supreme Court in the case of Larsen Toubro Ltd. - 2015 (39) STR 13 (SC) and on the decision of the Tribunal in the case of Real Value Promoters Ltd. Vs. CCE - 2018-TIOL-2867-CESTAT, Chennai, to contend that for the periods pri .....

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