2020 (7) TMI 231

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....ellant Shri K. B. Nanaiah, Asst. Commissioner (AR) for the Respondent ORDER The instant appeal has been filed by the assessee, M/s. Lee Builders, against demand of service tax under the category of "Commercial Construction or Industrial Service" for the period from September 2004 to September 2007 vide Order-in-Original dated 16.10.2009 passed by the Ld. Commissioner, Central Excise & Service T....

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....duced w.e.f. June 2007 under the composition scheme under which tax can be paid at the concessional rate of 2% which has also been disputed by the Department on the ground that classification could not be changed from "Commercial Construction or Industrial Service" to "Works Contract Services" in respect of the existing contracts for availing the facility to pay tax at concessional rate. Demand wa....

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.... tax has been rightly paid under the category of Works Contract Service effective from June 2007 and therefore, no further service tax can be demanded. He accordingly prayed that demand be set aside and the appeal be allowed. 5. The Ld. DR appearing for the Revenue reiterated the findings made by the Ld. Commissioner and supported the impugned order. 6. Heard both sides and perused the appeal re....

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....s provided by the appellant is a composite service involving supply of goods and not construction service simpliciter and hence, the same is legally classifiable under the category of "Works Contact Service". Therefore, we are of the view that the assessee has rightly paid service tax under the said category effective from June 2007 which has also been appropriated in the impugned order and thus, ....