2019 (1) TMI 1434

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Sh. M.A. Mudimannan, Advocate For the Appellant Shri K. Veerabhadra Reddy, ADC (AR) For the Respondent ORDER The issue involved in both these appeals being the same, they are heard together and disposed by this common order. 2. The appellants were issued show cause notices proposing to demand service tax under Works Con....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... issued alleging that the services fall under Works Contract Services. However, after adjudication, the Commissioner has classified the services under Commercial or Industrial Construction Services. He submitted that the works executed by the appellants are in the nature of composite contracts which involved both supply of materials as well as renting of services. It is argued by him that since th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Amount as per OIO (after Cum tax) ST/420/2012 Nov'2007 - Mar'2009 504/2010 Dt.17.9.2010 23 dt.24.2.2012 1,30,35,725 14,75,687 ST/421/2012 Apr'2009 - Dec'2009 631/2010 Dt.18.10.2010 24 dt.24.2.2012 66,41,257 Total Disputed Tax (Apart from Interest & Penalties) Rs.2,11,52,669 6. At the foremost, it has to be mentioned that the appellant was discharging th....