2018 (11) TMI 84

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....stered with service tax under erection, commissioning or installation service, commercial or industrial construction service, management, maintenance or repair service and works contract services. Their work involved both providing material and providing service with respect to erection of the cell towers. It was gathered that the appellant had evaded payment of service tax and officers of the Commissionerate investigated the matter in detail. Thereafter show cause notice was issued demanding a duty under erection, commissioning or installation service for the work orders which they received from 16.06.2005 to 31.03.2007. By virtue of Notification Nos.19/2003-ST dated 21.08.2003 and 01/2006-ST dated 01.03.2006, an abatement of 67% of the gr....

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....d to be appropriated against the confirmed demand. 4. Aggrieved, the appellant filed the appeal before the first appellate authority who vide the impugned order upheld the Order-in-Original and rejected the appeal. Hence, this appeal. 5. The learned counsel for the appellant submits that it is not in dispute that the work which they had undertaken involved both provision of service and supply of goods. Thus it is a composite works contract. Recognizing that this is a composite works contract an abatement of 67% has also been given in the show cause notice itself towards the cost of materials. He submits that it has now been well settled by the Hon'ble Apex Court in the case of CCE Vs Larsen & Toubro Ltd [2015 (39) STR 913 (SC)] that p....