2019 (6) TMI 69

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..... ha Devi, DC (AR) For the Respondent ORDER Per Bench M/s. Sree Krishna Builders, the appellants herein are engaged in construction business and were discharging service tax under the category of 'Commercial or Industrial Construction Service‛ (CICS). However, after introduction of the service category 'works contract‛ w.e.f. 01.06.2007, the appellants reclassified the services provid .....

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..... M. Karthikeyan, Advocate submits that issue as to whether a composite contract involving provision of service as well as transfer of property in goods could be covered under CICS from the date of introduction of service tax levy on such services stands finally settled by the Hon'ble Supreme Court in the case of CCE & Cus., Kerala Vs L&T Ltd. [2015 (39) STR 913 (SC)]. Ld. Advocate submits that the .....

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..... ratio laid down by the Hon'ble Apex Court in M/s.Larsen & Toubro Ltd. (supra) and held that even after 01.06.2007, service tax liability for composite contracts can only be demanded under Works Contract Service and not under CICS etc. For this reason, the impugned order demanding the amount of tax liability under CICS for a composite contract will not survive and will require to be set aside, whic .....

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