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TMI Blog2020 (7) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... of decision of 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] , wherein Hon ble Supreme Court has held that any activity pertains to construction of service where material has also been supplied alongwith the service, the merit classification of the service is under works contract service an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order demanding service tax under construction service. 2. The facts of the case are that a show cause notice was issued to the appellant to demand service tax under the category of construction of services which were provided to M/s.Nestle India Pvt.Ltd. for the period from 10.9.2004 to 31.12.2005. The show cause notice was adjudicated, demand of service tax along with interest under the categ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is under works contract service and no service tax is payable prior 1.6.2007. Admittedly, in the case in hand, the appellant is engaged in the activity wherein the material has been supplied alongwith service, therefore, the activity undertaken by the appellant merits classification under works contract service and no service tax is payable by the appellant prior to 1.6.2007. 7. In view of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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