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TMI Blog2019 (3) TMI 1379X X X X Extracts X X X X X X X X Extracts X X X X ..... in the nature of a composite contract and the demand raised therein is also under CICS - This being the case, this issue has been decided in favor of the taxpayer by the Hon’ble Apex Court in the case of Commissioner of C. Ex. & Cus., Kerala Vs. Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT], where it was held that Works contract were not chargeable to service tax prior to 1.6.2007 - the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an Damodhar, Member (Technical) And Shri P. Dinesha, Member (Judicial) Shri. K. Veerabhadra Reddy, ADC (AR) for the Appellant Shri. M. Karthikeyan, Advocate for the Respondent ORDER Per Bench: The assessee is registered with the Service Tax Department and is engaged in the business of cross country pipeline with Oil Gas Companies and also in various construction act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1994. The lower adjudicating authority vide Order-in-Original No. 91/2008 dated 29.12.2008 confirmed the demand, interest and also imposed penalty under Section 78 of the Act ibid. Thereafter, the assessee preferred an appeal before the Commissioner of Central Excise (Appeals), Chennai who vide impugned Order-in-Appeal No. 172/2009 (MST) dated 31.12.2009 allowed the appeal filed by the assessee ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the demand raised therein is also under CICS. This being the case, we find that this issue has been decided in favour of the taxpayer by the Hon ble Apex Court in the case of Commissioner of C. Ex. Cus., Kerala Vs. Larsen Toubro Ltd. 2015 (39) S.T.R. 913 (S.C.) followed by this Bench in the case of M/s/ Real Value Promoters Pvt. Ltd. Ors. Vs. Commissioner of G.S.T. Central Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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