2018 (4) TMI 906

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....inha, Advocate Present for the Respondent: Mr. Ranjan Khanna, D.R. PER: S.K. MOHANTY Brief facts of the case are that during the disputed period, the appellant had provided works contract service to M/s. HPCL, which involved civil construction, site preparation, road work, pump installation, piping, soil work etc. for their petrol pump retail outlets. The appellant was earlier registered ....

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.... the appellant. Since the activities undertaken by the appellant involves both the execution of the job and for supply of goods, the same appropriately falls under the taxable category of "Works Contract service", as held by the Hon'ble Supreme Court in the case of Larsen & Tubero Ltd. - 2015 (39) STR 913 (S.C.). Thus, the services provided by the appellant cannot be classifiable and taxed under a....