2023 (3) TMI 580

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....NICAL) Mr. M.N. Bharathi, Advocate, Mr. Jaishankar, Advocate - For the Appellant Mr. M. Ambe, Deputy Commissioner (A.R) - For the Respondent ORDER Brief facts are that the appellant M/s.Sakthi Constructions India Pvt. Ltd. is rendering taxable service falling under the category of 'Construction of Residential Complex Service'. Upon investigation, it was found that they had not discharg....

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....nance Act, 1944. The duty demand has been quantified after allowing abatement in accordance with Notification No.1/2006 dt. 1.3.2006. This itself would show that the contracts were composite in nature which included both supply of materials and services. On such score, the decision of the Hon'ble Apex Court in the case of CCE & Cus. Kerala Vs Larsen & Toubro Ltd. - 2015 (39) S.T.R 913 (SC) would a....

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....l observed as under : "7.10 The issue was analyzed by the Hon‟ble Apex Court in Larsen & Toubro case (supra) and held that there can be no levy of service tax on composite contracts (involving both service and supply of goods) prior to 1.6.2007. This read together with the budget speech as above would lead to the strong conclusion that composite contracts were brought within the amb....