2020 (4) TMI 147

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..... BER Appearance: Mr. V. Unnikrishnan, Consultant For the Appellant Mr. Rama Holla, Superintendent (AR) For the Respondent   Per : ANIL CHOUDHARY Heard the parties. Appellant is engaged in civil construction with material for their Principal/client. 2. The issue involved in this case is that prior to 01.06.2007, they were paying tax till 31st May, 2007, on 33% as service component and cla .....

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..... ue is covered in favour of the appellant by the ruling of the Hon'ble Supreme Court in the case of L&T, 2015-TIOL-187-SC-ST. Accordingly, this appeal is allowed with consequential benefits, if any, and the impugned order against the appellant demanding Service Tax short-paid stands set aside. It have been held by the Apex Court, that in case of composite contract, the classification will be only u .....

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