2019 (4) TMI 1200

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....ant (s) Shri S. S. Chattopadhyay, Suptd. (A. R.) for the Revenue ORDER PER BENCH The present appeal is against the Order-in-Original No. COMMR/BBSR-I/ST-10/2008 dated 31/03/2008. 2. The appellant is a public sector undertaking, engaged in providing construction services. The period of dispute is 10/09/2004 to 31/07/2006. During this period, the appellant entered into a contract with....

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....er various sections of the Finance Act, 1944. This order is challenged by the appellant assessee before the Tribunal. 3. The appellant is represented by Shri N. K. Choudhary, Ld. Advocate and Revenue is represented by Shri S. S. Chattopadhyay, Ld. DR. 4. The ld. Advocate submitted that the appellant was not liable to pay any Service Tax on the said contract for the following reasons: ....

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....e period prior to the date of introduction of Works Contract Service. He submitted that the entire Service Tax liability may kindly be set aside. 6. The Ld. DR has no dispute regarding the applicability of the decision of the Hon'ble Supreme Court (Supra). However, he submitted that the Adjudicating Authority did not have the occasion to examine relevant contracts with reference to the definiti....

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....mney for Super Thermal Power Plant. In the contract, clause 5.1.0 specifically mentions that the Sales Tax is to be paid on Works Contract basis. The Hon'ble Supreme court in the case of Larson and Toubro (Supra) held that the composite contract involving supply of goods as well as providing Service Tax will be liable to Service Tax only under the category of "works contract service" after its int....