2019 (1) TMI 1040

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....e Appellant Shri. K. Veerabhadra Reddy, ADC (AR) for the Respondent ORDER Per Madhu Mohan Damodhar : The issue involved in this appeal concerns the demand of service tax liability on construction of mobile tower foundation and related civil works performed by the appellant for M/s. Bharathi Airtel Ltd. during the period from December 2004 to June 2007. 2. The Department had taken the view....

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....hearing, on behalf of the appellant, Ld. Consultant Shri. S. Ramachandran made oral and written submissions which can be broadly summarized as under : (i) Impugned demand has been made against the appellant under CICS. However, the appellant had executed the work on Works Contract basis on "with material basis" as evidenced by the work order submitted by the appellant. (ii) The same is also conf....

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....uilders Ltd. Vs. Commr. of S.T. - 2018 (9) G.S.T.L. 257 (Tri. - Chennai); * M/s. Trichy Construction Co. Vs. C.C.E., Trichy - 2017-TIOL-1532-CESTAT-MAD; * M/s. RRB Energy Ltd. Vs. Commr. of S.T. - 2016 (45) S.T.R. 187 (Tri. - Chennai); * M/s. URC Construction (P) Ltd. Vs. C.C.E., Salem - 2017 (50) S.T.R. 147 (Tri. - Chennai); * M/s. Engineers India Technical Consultants Vs. C.C.E. & S.....

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....ppropriation of the same is very much in order. 5. After hearing both sides and going through the facts on record, we find that the Ld. Consultant is correct in his assertion that the issue in dispute is squarely covered by the case laws cited by him, in particular, that of the Hon'ble Apex Court in M/s. Larsen & Toubro Ltd. (supra) for the period up to 01.06.2007. 6. For the period after 01.06.....