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TMI Blog2019 (4) TMI 1805X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of the assigned task of accomplishing the purpose of the contract. Since by nature, it was a composite contract, the appropriate head of classification of taxable service would be Works Contract Service, leviable to service tax w.e.f. 01.06.2007. 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] have ruled that irrespective of the classification of service, if any service involves both provision of service and for supply of goods, then the same should be considered as composite service and will be eligible to service tax under the taxable category of Works Contract Service and not otherwise. In view of the well settled p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Residential Complex, by availing the benefit of Notification No. 12/03-ST dated 20.06.2003, as amended by Notification No. 12/04-ST dated 10.09.2004. The benefit of exemption provided under the said notifications was denied by the department on the ground that the appellant had availed cenvat credit in respect of the goods sold during the disputed period. Accordingly, show cause proceedings were initiated against the appellant, seeking for confirmation of the service tax demand along with interest and for imposition of penalty. The matter was adjudicated vide the impugned order dated 31.08.2009, in confirming the proposals made in the SCN. 3. Ld. Advocate appearing for the appellant submitted that the construction activity u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Heard both the sides and perused the records. 6. We find that the fact regarding supply of goods for execution of the construction activity was not in disputed in the case in hand inasmuch as such fact has also been acknowledged at paragraph 35 in the impugned order dated 31.08.2009. Thus, the construction activity undertaken by the appellant was a composite one, involving both supply/sale of goods and for execution of the assigned task of accomplishing the purpose of the contract. Since by nature, it was a composite contract, the appropriate head of classification of taxable service would be Works Contract Service, leviable to service tax w.e.f. 01.06.2007. The Hon ble Supreme Court in the case of Larsen Toubro Ltd (sup ..... X X X X Extracts X X X X X X X X Extracts X X X X
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