2019 (5) TMI 152

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....ssessee: Ms. D. Naveena, Adv. For the Revenue: Shri K. Veerabhadra Reddy, ADC (AR) ORDER Per Bench: Both these appeals arising out of the same order are heard together and taken-up for disposal by this common order. The party referred to as "Assessee" and department referred to as "Revenue" for the sake of convenience. 2. Brief facts are that the appellants are providing Construction Services....

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....abundantly lclear from the show-cause notice as well as annexures to the Order-in -Original. That for the period prior to 01.06.2007, Hon'ble Apex Court in the case of Commissioner of Central Excise & Customs, Kerala Vs M/s. Larsen & Touboro Ltd., reported in 2015 (39) S.T.R.913 (S.C.) has held that the demand of service tax on composite contracts involving both supply of materials and labour cann....

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.... both supply of materials as well as rendering of services. The agreement is a Tripartite agreement where the developer had to put in 50% and the land owner had to put in 50% which was the total value for the constructions. The demand has been quantified by authority below after giving abatement from the total value. Thus it is very much clear that the contracts are composite in nature. The decisi....