2019 (6) TMI 69

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....a Devi, DC (AR) For the Respondent ORDER Per Bench M/s. Sree Krishna Builders, the appellants herein are engaged in construction business and were discharging service tax under the category of 'Commercial or Industrial Construction Service‛ (CICS). However, after introduction of the service category 'works contract‛ w.e.f. 01.06.2007, the appellants reclassified the services provide....

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..... Karthikeyan, Advocate submits that issue as to whether a composite contract involving provision of service as well as transfer of property in goods could be covered under CICS from the date of introduction of service tax levy on such services stands finally settled by the Hon'ble Supreme Court in the case of CCE & Cus., Kerala Vs L&T Ltd. [2015 (39) STR 913 (SC)]. Ld. Advocate submits that the v....