2024 (7) TMI 1213

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rvice - activity of the appellant namely, turnkey contract for development of ash pond - penalty. Classification of service - HELD THAT:- On going through the scope of work and the agreement placed by the appellant, clearly shows that the services rendered by them include supply of materials also, which is appropriately classifiable under the category of works contract service , which is taxable w .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... PAZHAKAN , MEMBER ( TECHNICAL ) Ms. Ritika Kurmy Advocate for the Appellant Shri Debapriya Sue , Authorized Representative for the Respondent ORDER Order : [ PER SHRI ASHOK JINDAL ] The appellant is in appeal against the impugned order wherein the demand of Service Tax has been confirmed against them under the category of commercial or industrial construction service for the period from 10.09.2004 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... at circumstances, the said activity shall be properly classifiable as works contract service . 4. Admittedly, in the case on hand, the service rendered by the appellant falls under the category of works contract service , which came into effect from 01.06.2007 and the period involved in this case is prior to the said date. Therefore, we observe that for the said activity, no service tax is payable .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X