2016 (9) TMI 586

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....h, Ld. AR for the respondent ORDER Per: Ashok Jindal The appellant is in appeal against the impugned order demanding the service tax under the category of commercial or Industrial Construction Service. 2. The facts of the case are that an internal audit took place in the premises of the appellant and certain contracts taken into custody and on the analysis of the contracts, it was alle....

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....cified in the contract. Therefore, the activities undertaken by the appellant falls under the category of 'work contract service' w.e.f. 01-06-2007, since then the appellant is paying service tax under the category of 'work contract service'. Therefore, as the value of service tax provided by the appellant cannot be vivisected in that circumstance, in the light of the decision of the case of Larse....