2017 (12) TMI 1377

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....e Respondent: Mr.R.K. Maji, D.R. ORDER PER: B.RAVICHANDRAN The appellant is aggrieved by order dated 25.06.2013 of Commissioner (Appeals), Raipur. The appellants are engaged in construction activity. The present dispute relates to a construction carried out by the appellant in pursuance of a contract entered into by them with Municipal Corporation, Bilaspur. The Service Tax liability on such wo....

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....ving supply of materials as well as provision of service rightly classifiable under works contract service and taxable with effect from 01.06.2007 only. This position has been clarified by the Hon'ble Supreme Court in Larsen & Toubro Ltd. - 2015 9390 STR 913 (SC).. The issue involved is one of legal interpretation and same has been admitted in the impugned order itself while setting aside the pena....