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TMI Blog2019 (5) TMI 1414X X X X Extracts X X X X X X X X Extracts X X X X ..... rtaken by the appellant was prior to 01.06.2007 when the Works Contract service came to be enacted by the Finance Act, 1994. So far as the classification of work under Composite Work Contract is concerned, the matter is no longer res integra as it has been already decided by the Hon ble Supreme Court in the case of COMMISSIONER, CENTRAL EXCISE CUSTOMS VERSUS M/S LARSEN TOUBRO LTD. AND OTHERS [ 2015 (8) TMI 749 - SUPREME COURT] where it has been laid down that in case any contract involve both transfer of property and goods along with element of service and labour, same will qualify to be classified as Works Contract service and since Work Contract service have came in existence from 01.06.2007 and the construction activity u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under section 73 (1) of the Finance Act, 1994. Interest and penal provisions as applicable have also been invoked alleging that the appellant have undertaken the service of Commercial Or Industrial Construction, however, the required amount of service tax was not paid by them. The matter was adjudicated by order-in-original dated 29.10.2014 wherein all the charges of show cause notice have been confirmed by the learned Assistant Commissioner. The Commissioner (Appeals) also did not give any relief to the appellant vide his order dated 02.05.2016. As a result, the appellants are before us. 2. It has been the contention of the learned advocate appearing for the appellant that there is no denying of the fact that appellant have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ws that deduction of VAT at source has been made. It is, therefore, been claimed that the services provided by the appellant are covered under Works Contract Service and since the Work Contract Service has been enacted only since 01.06.2007, the activity undertaken by the appellant before 01.06.2007, is beyond the provisions of service tax since the activity undertaken by them was under the category of Work Contract Service . Learned advocate has relied on Hon ble Apex Court decision in the case of CCE vs. Larsen and Toubro Ltd. and others [2015 (39) STR 913]. 4. Thus, it is claimed that no service tax is leviable for the activity undertaken by them and therefore, the order in appeal is legally not sustainable. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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