2019 (5) TMI 151

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..... y of material and labour. Even if the SCN has considered only the services rendered by the appellant, the entire service is only composite works contract. This being so, notwithstanding the protestations of the Ld. AR, the ratio of COMMISSIONER, CENTRAL EXCISE CUSTOMS VERSUS M/S LARSEN TOUBRO LTD. AND OTHERS [ 2015 (8) TMI 749 - SUPREME COURT] will be applicable on all fours to this iss .....

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..... on of Residential Complex Services under Section 65 (30a) of the Finance Act, 1994 read with Section 65 (91a) ibid and that appellants had not discharged the service tax liability thereon amounting to ₹ 65,89,179/-. Hence a Show Cause Notice dated 10.10.2011 was issued to the appellants, interalia proposing demand of the said amount with interest thereon and also imposition of penalties und .....

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..... udgment of the Hon ble Apex Court in Larsen Toubro Ltd. 2015 (8) TMI 749 (S.C.). 3. On the other hand, Ld. AR opposes the appeal. He draws our attention to page-82 of the appeal paper book wherein an extract has been given in which the cost of cement and steel has been deducted. Hence, the demand of duty is only on the services simplicitor. 4. Heard both sides .....

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