2019 (4) TMI 1914

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....ate, for the Appellant. Shri N. Bhanu Kiran, Assistant Commissioner, for the Respondent. ORDER [Order per : Anil Choudhary, Member (J)]. - The issue in this appeal by the appellant-assessee is that they were engaged in the activity of civil construction which included supply of material and labour both. Appellant was registered with the service tax department and was paying service tax un....

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....msp;Upon considering rival contentions, we find that this issue stands decided in favour of the appellant-assessee by Hon'ble Supreme Court in Commissioner of Central Excise v. Larsen &Toubro [2015 (39) S.T.R. 913 (S.C.)] whereby order dated 19-8-2015, Hon'ble Supreme Court have held that wherever a composite contract includes supply of material the same has necessarily to be classified under the ....

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....nder construction of complex service, and is essentially a works contract. Accordingly, we hold that the demand raised is not sustainable, as work includes supply of materials being a composite contract. Accordingly, we set aside the demand of Rs. 9,25,912/-. 4. Next demand has been raised in view of the amended Section 67, w.e.f. 10-5-2008, wherein an explanation was added which reads as ....