2017 (11) TMI 612

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....njay Jain, D.R. - for the respondent ORDER Per: B. Ravichandran The appeal is against the order dated 13.8.2010 of Commissioner (Appeals), Bhopal. The appellants are engaged in construction activity during the material time i.e. from 16.6.2005 to 31.7.2006. They were engaged in the construction of residential houses for various clients. They were subjected to service tax under constructio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....bmitted that service rendered by them are composite in nature involving supply of materials and provisions of service. Such composite contract are not liable to tax prior to 1.6.2007 in terms of the law laid down by the Hon'ble Supreme Court in the case of CCE Vs. L&T - (2016) 1-SCC-170. He submitted that these aspects were not examined by the lower authorities or were not available for considerat....