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TMI Blog2024 (6) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... te in nature involving provision of services and supply of the material which is evident from the work register maintained by PWD themselves. It is also found that the appellant has been paying sales tax on the material used in the execution of the work contract. Further, it is found that the appellant also provided materials such as bricks, cement, plaster, windows, pipes, cast iron shoe, paint etc in the execution of the work contract. It is a settled law that the composite contracts are classifiable only under the taxable category of Works Contract Service - Tribunal in the case of Prime Developers Limited vs. CCE [ 2018 (9) TMI 1149 - CESTAT CHENNAI ], deciding the case under similar circumstances, has held ' For activities of const ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Construction Service. Accordingly, a show cause notice dated 19.01.2011 was issued to the appellant, which was adjudicated by the adjudicating authority vide Order-in-Original dated 30.10.2013. Aggrieved by the said order, the appellant filed appeal before the Commissioner (Appeals) who vide the impugned order, dropped a portion of the demand and confirmed the demand of the Cuisine Centre-cum-Job Training Institute, which was raised under the head of Commercial or Industrial Construction Service. Hence, the appellant has preferred the present appeal. 3. Heard both the parties and perused the records. 4.1 The learned Counsel for the appellant submits that the impugned order is not sustainable in law as the same has been passed without proper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xable category of Works Contract Service . For this, he relies on the following decisions: Bajrang Lal Gupta v. CCE-Delhi - Service Tax Appeal No. 560 of 2011 (CESTAT Chandigarh) Kumar Builders v. Commissioner of Service Tax - Service Tax Appeal No. 1453 of 2010 (CESTAT Chandigarh) National Building Construction Corporation Lid. v. CCE, Shillong - 2022 (66) GSTL 476 (Tri-Kolkata) 4.6 He further submits that it is an undisputed fact that the sales tax was deducted in the present case as evidenced by the records maintained by the PWD, which clearly shows that sales tax was paid for the transaction in question. 5. On the other hand, the learned AR for the Revenue reiterated the findings of the impugned order. 6. After considering the submissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f commercial or industrial construction of complex service in the light of the Hon ble Supreme Court judgment in Larsen Toubro (supra) 1.6.2007. b. For the period after 1.6.2007, service tax liability under category of commercial or industrial construction service under Section 65(105)(zzzh) ibid, Construction of Complex Service under Section 65(105)(zzzq) will continue to be attracted only if the activities are in the services simpliciter. c. For activities of construction of new building or civil structure or new residential complexes involving indivisible composite contract, such services will require to be exigible to service tax liabilities under Works Contract Service as defined under section 65(105)(zzzza) ibid. d. The show cause not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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