2016 (3) TMI 783

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....he Appellants : Shri Ranjan Khanna with Shri Amresh Jain, ARs For the Respondent : Shri Rupendra Singh, Adv ORDER Per R K Singh Revenue's appeal is against the order-in-original dated 30.11.2011. Revenue has contended that primary adjudicating authority dropped the demand under erection, commissioning or installation service by holding that service was rendered under composite cont....

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....ntracts were pure sweat contracts involving no supply of goods and therefore the service tax would be leviable under ECIS. 2. Ld. Advocate for the respondent contended that all the contracts were works contracts and in the light of the Supreme Court judgment in the case of Larsen & Toubro Ltd. holding that works contracts were be liable to service tax prior to 1.6.2007, the Revenue's appeal....