2018 (11) TMI 917

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....(Judicial) Shri. D. S. Vipula, Advocate for the Appellant Shri. A. Cletus, ADC (AR) for the Respondent ORDER Per P. Dinesha: The appellant is registered with the Service Tax Department under the categories of 'Erection Commissioning and Installation', 'Goods Transport Agency Service' and 'Maintenance and Repair Service'. It is the case of the Revenue that on verification of the reco....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ce Act, 1994. Thereafter, the appellant filed an appeal before the Commissioner of Central Excise (Appeals), Chennai, who vide impugned Order dated 29.08.2011 upheld the demand of service tax and interest for the period April and May, 2007 but, however, set aside the impugned Order to the extent of demand and interest w.e.f. 01.06.2007 and also set aside the penalty under Section 76 invoking Secti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....contentions this Bench has ruled as under : "4. The dispute in the present case is with reference to the composite contract involving supply of materials as well as provision of services. Such contracts are clearly liable to tax only with effect from 01.06.2007, in view of the law laid down by the Hon'ble Supreme Court in the case of CCE Vs. Larson & Toubro - 2015 (39) STR 913. As such, without....