2019 (1) TMI 1789

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....i. J. Shankaraman, Advocate And Shri. S. Sivaramakrishnan, Advocate for the Appellant Shri. B. Balamurugan, AC (AR) for the Respondent ORDER Per Bench : The issue involved in this appeal concerns composite contracts for fabrication and erection of sliding gates, rolling shutters, etc., on Works Contract basis undertaken by the appellant. 2. Ld. Advocates Shri. J. Shankaraman and Shri. S. Siva....

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....Notification No. 12/2003-ST dated 20.06.2003. 4. Heard both sides and have gone through the facts. 5. We find that the appellant has, all throughout, right from the reply to the Show Cause Notice, been maintaining that the activity done by them would fall under Works Contract Service. We find from paragraph 1 of the Show Cause Notice dated 06.01.2009, that the same also acknowledges that the app....