2017 (1) TMI 36

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....handran, Member (Technical) Shri Alok Kothari, Advocate for the appellants Shri Ranjan Khanna and Ms. Neha Garg, Authorized Representative (DRs) for the Respondent ORDER Per B. Ravichandran All these three appeals, though filed by different appellants, are dealing with similar set of facts and accordingly are taken up together for disposal. The appellants were engaged in providing c....

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....volving supply of materials and rendering of service and as such the said service is not liable to service tax prior to 01/06/2007, as held by Hon'ble Supreme Court in Larsen & Toubro Ltd. reported in 2015 (39) S.T.R. 913 (S.C.) ; (b) even for the tax liability under works contract service w.e.f. 01/06/2007, the lower Authorities did not extend either abatement of 67% in terms of Notifica....

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..... The Learned AR submitted that the appellants did not discharge any service tax on the contracts executed by them. He reiterated the findings of the lower Authorities. 4. We have heard both sides and perused the appeal records. Admittedly, the contracts under which the appellants rendered the service are of composite nature involving sale of goods in property and also rendering of service. The....

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.... request for such composition scheme cannot be held as a reason for denial of such concession. Reference can be made to the decision of the Tribunal in ABL Infrastructure Pvt. Ltd. vs. CCE, Nashik reported in 2015 (38) S.T.R. 1185 (Tri.  Mumbai) and Bridge and Roof Co. (India) Ltd. vs. CCE, Jaipur reported in 2012 (27) S.T.R. 406 (Tri.  Del.). Accordingly, we hold that subject to fulfill....