2020 (8) TMI 787

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....Anjani Kumar, Technical Member For the Appellant : Mr. K. Hariharan, CA, Hari And Vasu, Chartered Accountants For the Respondent : Mr. P. Gopakumar, Jt. Commr. (AR) ORDER PER : ANIL CHOUDHARY Heard the parties. The issues involved in this appeal are (i) classification of service, whether in case of composite contract (involving material part and labour part), appellant is chargeable....

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....aterial, can be subjected to service tax. Further, it has been laid down that in case of composite contract, these are classifiable only under the Works Contract Service Head, brought on statute and tax chargeable w.e.f. 1st June, 2007. 3. The show-cause notice was adjudicated vide Order-in-Original dated 25/01/2010, prior to order of the Apex Court in Larsen & Toubro. The grounds of the appeal....