2023 (6) TMI 1409

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..... ction of Complex Service or works contract service - HELD THAT:- The services have been supplied by the appellants along with materials, which are not disputed by the Adjudicating Authority. In that circumstances, the activity undertaken by the appellant merits classification under the category of Works Contract Service . For prior to the period 01.06.2007, no service tax was payable by the appell .....

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..... service tax of Rs.63.82 lakhs and equal amount of penalty has been confirmed under Section 78 of the Finance Act, 1994. 2. The appellant was engaged in civil constructions and providing construction services in infrastructure projects i.e. Port, Railway, Roads, Bridge and Government Office etc., which were exempted from service tax. 2.1 In the month of June, 2006, the appellant received a communic .....

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..... uthority. 6. In that circumstances, the activity undertaken by the appellant merits classification under the category of Works Contract Service . For prior to the period 01.06.2007, no service tax was payable by the appellant as held by the Hon ble Supreme Court in the case of Larsen and Toubro Limited Vs. Commissioner-2018 (18) GSTL J168 (SC). 7. We further take note of the fact that for the peri .....

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