9911796707
TMI Blog2019 (4) TMI 1805X X X X Extracts X X X X X X X X Extracts X X X X ..... horized Representative for Respondent ORDER PER: S.K. MOHANTY This appeal is directed against the impugned order dated 31.08.2009 passed by the Commissioner (Appeals), Service Tax, Ahmedabad. 2. Brief facts of the case are that the appellant was engaged in the business of providing taxable services under the category of Commercial and Industrial Construction Service, Construction of Residentia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs 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 undertaken by the appellant during the relevant period w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... truction Pvt. Ltd Vs. CST, New Delhi - 2016 (44) STR 675 (Tri.-Del.). 4. On the other hand, Ld. AR appearing for the Revenue reiterated the findings recorded in the impugned order and further submitted that since denial of the benefit of abatement provided under Notification No. 12/04-ST dated 10.09.2004 is the subject matter of present dispute, taxability of disputed service under entirely a new ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble 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 (supra) 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 tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
