2017 (10) TMI 1613

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....;Shri Narender Singh, Advocate - for the appellant. Shri Amresh Jain, Authorized Representative (DR) - for the Respondent. JUDGEMENT Per. S.K. Mohanty :- This appeal is directed against the impugned order dated 26/03/2009 passed by Commissioner of Service Tax, New Delhi. 2. The brief facts of the case are that the appellant is a civil contractor, engaged in undertaking civil as well....

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.... were not liable to service tax for the period till 31/05/2007 under Commercial or Industrial Construction Service, classified under Section 65 (105) (zzq) of the Finance Act, 1994. To support such stand, the learned Advocate has relied upon the judgment of Hon'ble Supreme Court in the case of CCE & CUS, Kerala vs. Larsen & Toubro Ltd. - 2015 (39) S.T.R. 913 (S.C.). With regard to the period from ....

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....ds. 6. On perusal of the case records, we find that the activities undertaken by the appellant involves both supply of material as well as provision of labour. The appellant had raised the invoice on its contractees showing payment of VAT and such VAT payment particulars were duly reflected in the periodic VAT returns filed before the Jurisdictional VAT authorities. Since the activities underta....