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TMI Blog2017 (10) TMI 1613X X X X Extracts X X X X X X X X Extracts X X X X ..... :- The activities undertaken by the appellant involves both supply of material as well as provision of labour. The appellant had raised the invoice on its contractees showing payment of VAT and such VAT payment particulars were duly reflected in the periodic VAT returns filed before the Jurisdictional VAT authorities. Since the activities undertaken by the appellant is composite in nature, involvi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re of service should not be classified under CICS service. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 511 of 2009 - Final Order No. 58360/2017 Dated : 24/10/2017 - Dated:- 24-10-2017 - Hon ble Shri S.K. Mohanty, Member (Judicial) and Hon ble Shri B. Ravichandran, Member (Technical) Shri Narender Singh, Advocate for the appellant. Shri Amresh Jain, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that value of free supply items is includable in the gross value for the purpose of abatement. 3. The learned Advocate appearing for the appellant submits that the activities undertaken by the appellant were composite in nature, involving both supply of material and for provision of labour and thus, the activities undertaken by it were not liable to service tax for the period till 31/05/2007 un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue submits that since the work executed by the appellant involves only supply of labour and there is no transfer of material in execution of the assigned tasks, the said service should be classifiable under CICS and will not fall under the purview of Works Contract Service. 5. Heard both sides and examined the case records. 6. On perusal of the case records, we find that the activi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tedly the activities undertaken falls under the Works Contract Service. We find that this Tribunal in the case of URC Construction Private Limited (supra) has set aside the demand for the period from 01/06/2007 on the ground that composite nature of service should not be classified under CICS service. 7. In view of above, we do not find any merits in the impugned order. Accordingly after settin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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