2023 (3) TMI 537

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..... S. Vishnupriya, Learned Advocate For the Respondent : Smt. K. Komathi, Learned Advocate Commissioner ORDER : PER HON'BLE MR. P. DINESHA This appeal is filed by the assessee against the Order-in-Original No. 53/2012 dated 26.03.2012 passed by the Commissioner of Service Tax, Chennai whereby the Commissioner-Adjudicating Authority has demanded the Service Tax under Section 73(1) read with Sect....

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....it appears that the appellant filed a detailed reply dated 28.03.2011 denying the tax liability as proposed in the Show Cause Notice. 3. The Commissioner, however, not satisfied with the reply, proceeded to confirm the demand vide impugned Order-in-Original, against which the present appeal has been filed before this forum. 4. Heard Smt. S. Vishnupriya, Learned Advocate for the appellant and Smt....

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.... Ltd. (supra), has considered the orders of various Benches of the CESTAT wherein the decision in the case of M/s. Larsen & Toubro Ltd. (supra) of the Hon'ble Apex Court was considered, and has concluded as under:- "8. In the light of the discussions, findings and conclusions above and in particular, relying on the ratios of the case laws cited supra, we hold as under:- a. The services provide....

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....g indivisible composite contract, such services will require to be exigible to service tax liabilities under "Works Contract Service‟ as defined under section 65(105)(zzzza) ibid. d. The show cause notices in all these cases prior to 1.6.2007 and subsequent to that date for the periods in dispute, proposing service tax liability on the impugned services involving composite works contract, ....