2019 (2) TMI 140

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....ri D.S. Vipula, Advocate For the Appellant Shri K. Veerabhadra Reddy, ADC (AR) For the Respondent ORDER Per Bench Brief facts are that the, appellant is engaged in providing construction activities and it came to the notice of the department that they were not discharging service tax under the category of Construction Complex services. A letter was issued to them requesting them to furnish doc....

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....at for the period prior to 1/6/2007, such composite contracts are not subject to levy of service tax as per the decision of the Hon'ble Apex Court in commissioner of central Excise & customs, Kerala vs Larsen & Toubro Ltd. (2015) 39 STR 913' For the period after 1/6/2007, it is submitted by her that the show cause notice has proposed levy of. service tax under' Construction of complex serv....