2020 (4) TMI 147

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..... to 01.06.2007 under the Head Construction of Complex Service and hence, they cannot change their classification w.e.f. 1st June, 2007 - HELD THAT:- Reliance placed in the case of COMMISSIONER, CENTRAL EXCISE CUSTOMS VERSUS M/S LARSEN TOUBRO LTD. AND OTHERS [ 2015 (8) TMI 749 - SUPREME COURT] where it was held that that in case of composite contract, the classification will be only under th .....

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..... 67% towards material component, hence there is no dispute for the period till 1st June, 2007. From 1st June, 2007, the appellant opted to pay the Service Tax under the Works Contract Composition Scheme and admittedly, they have paid Service Tax under the said Scheme, on the gross amount valued, including material component . Revenue dispute tax paid under Composition Scheme, on the ground that .....

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