2019 (2) TMI 475

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...., Superintendent/AR for the Respondent. ORDER Per: M.V. Ravindran 1. This appeal is directed against Order-in-Original No. 20/2011-Adjn. (Commr) ST dated 17.03.2011. 2. The relevant facts that arise for consideration, after filtering out unnecessary details are, the appellant herein has, during the period September, 2004 to December, 2005 has entered into various contracts of erection ....

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....as they had entered into contract of supply of materials along with erection of the towers. Adjudicating authority, after following due process of law, dismissed the contentions of the appellant and confirmed the demands raised along with interest and imposed penalties. 3. Learned counsel would draw our attention to the records and submit that demand is based upon the amount which is billed by ....

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....t and hence not liable to tax as the period involved is prior to 01.06.2007. He brings to our notice the said annexure to the show cause notice. It is his submission that impugned order be set aside. 4. Learned departmental representative, on the other hand, submits that appellant herein has entered into contract with various telephone service providers for erection of transmission towers for r....

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....deration of the submissions made, we find that as regards the demands raised under Commercial or Industrial Construction services, we find that the demand is for the period prior to 01.06.2007 and there being no dispute as to the fact that all the contracts were composite contracts for supply of materials and services, we hold that law laid down by the Apex Court in the case of Larsen & Toubro Ltd....