2015 (2) TMI 311

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....i Amresh Jain, DR ORDER Per Shri R.K. Singh : The appellants have filed the appeal against the Order-in-Original No.COMMISSIONER/RPR/35/2010, dated 03.05.2010 in terms of which a duty demand of Rs. 7,87,18,207/- for the period December, 2004 to March, 2007 has been confirmed along with interest and equal amount of penalty under the Finance Act, 1994. An amount of Rs. 3,46,33,141/- already depos....

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....een building, security house, watch tower, boundary wall, etc. and other miscellaneous auxiliary buildings/ structures, etc. and the major construction material, i.e., steel (reinforcement & structural) required for the purpose had been supplied/provided by M/s. BHEL to the appellants free of cost and remaining materials such as cement, sand aggregates, bricks, etc. and equipments, tools, spares, ....

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....the Larger Bench decision of the Tribunal in the case of Bhayana Builders (P) Ltd. Vs. CST, Delhi [2013 (32) STR 49]. The ld. Departmental Representative conceded that the said judgment is applicable to the case. 4. We have considered the contentions of the appellants.  As regards the contention that as the service was rendered under a work contract, the same is not liable to service tax pri....

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....of industrial and commercial complexes and contract for construction of complexes and in case of composite contract, the service element should be bifurcated and ascertained and then taxed." The Hon'ble High Court goes further to add that:- "the contention that there was/is no valid levy or the charging section is not applicable to composite contracts under clause (zzzq) and (zzzh) of section 65....