2017 (5) TMI 886

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....t. ORDER Per B. Ravichandran: The appeal is filed against order dated 28.06.2012 of Commissioner (Appeals-I), Jaipur. The appellants are engaged in providing taxable service and are registered with the Department. The dispute in the present appeal is relating to provisions of service by the appellant to M/s. Rajasthan Vidyut Nigam Ltd. Basically, the appellants are involved in laying electrical....

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.... contracts executed by the appellants are involving both supply of materials as well as provision of service. In such situation, such composite contracts are held to be liable to work only w.e.f. 1.6.2007 in terms of law laid down by the Hon'ble Supreme Court in Larsen & Toubro Ltd. - 2015 (39) STR 913 (SC). Ld. Counsel submitted that the present appeal is relating to only their tax liability conf....