2020 (7) TMI 88

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....te for the Appellant Shri H.S.Brar, Authorised Representative for the Respondent ORDER PER ASHOK JINDAL: The appellant is in appeal against the impugned order demanding service tax under construction service. 2. The facts of the case are that a show cause notice was issued to the appellant to demand service tax under the category of construction of services which were provided to M/....

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.... has held that any activity pertains to construction of service where material has also been supplied alongwith the service, the merit classification of the service is under works contract service and no service tax is payable prior 1.6.2007. Admittedly, in the case in hand, the appellant is engaged in the activity wherein the material has been supplied alongwith service, therefore, the activity u....