9911796707
TMI Blog2019 (3) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... Sh. G R Singh, DR for the respondent ORDER Per V. Padmanabhan 1. The present appeal is directed against the Order-in-Original 45/2012 dated 02.11.2012. The appellant is engaged in providing various construction services. The dispute in this case covers the period 2006-07 to 2010-11. During this period the appellant provided various services such as construction of boundary wall, sewerage and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the extent of 67 % of the consideration received by the appellant, in terms of Notification No. 18/2005-ST as well as the successor Notification No. 1/2006-ST. Agitating against the demand for service tax made in the impugned order, the present appeal stands filed. 2. The case of the appellant is argued by Shri O P Agarwal, learned Consultant and Revenue is represented by Shri R K Manjhi. 3. Lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the period upto 31/05/2007, is liable to be set aside. He further submitted that even for the period from 1/06/2007, the demand is not sustainable since the appellant had been put on notice through Show Cause Notice proposing demand of service tax under the category of Construction of Complex Service but is covered under the WCS, as per Larsen and Turbo decision (supra). In this connection, reli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the construction material to be used in the activity of construction. Consequently the activity is in the nature of composite service. 7. We have very carefully perused the decision of the Hon'ble Supreme Court in case of Larsen and Turbo (supra). The Apex Court has held that composite services are to be classified only under the category of Works Contract Services with effect from the date of in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der the Construction of Complex Services cannot be upheld in view of the Apex Court decision. In the Ashish Ramesh Dasarwar case the Tribunal has taken the view that the demand for service tax is liable to be set aside if the Show Cause Notice proposed a classification different from WCS for activity of construction; "6. As regards the period after 1.6.2007, since the demand was raised under 'com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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