2023 (8) TMI 317

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....JUDICIAL ) And HON'BLE SHRI K. ANPAZHAKAN , MEMBER ( TECHNICAL )   Shri N. K. Chowdhury , Advocate for the Appellant (s) Shri P. K. Ghosh , Authorized Representative for the Revenue ORDER Per : ASHOK JINDAL : Stay application as well as appeal are listed together and both are disposed by a common order. 2. The facts of the case are that the appellant undertook the works awarded to ....

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....pect of commercial and industrial buildings and civil structures/works contract services' on 28.08.2007. The appellant was making payment of VAT on the material portion and making payment of service tax on the supply portion and was submitting the returns regularly. The appellant did not pay any service tax on the value of the exempted services i.e. services provided to the Government College, Por....

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....fore this Tribunal for consideration, therefore, today we have taken up appeal as well as stay application both for consideration. 4. The Ld.Counsel for the appellant submits that appellant has provided the service along with material therefore merit classification of their service as works contract service and on the said service the appellant is liable to pay service tax w.e.f. 01.06.2007 as he....

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....the appellant is providing their services along with material which is not in dispute. They merit classification for the said services is 'works contract service' as held by the Hon'ble Apex Court in the case of CCE & C, Kerala v. Larsen & Toubro Ltd. (supra) and the appellant is liable to pay service tax on 33% of the gross value of the contract which appellant is paying. The revenue wants to col....