2023 (11) TMI 1168

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....Advocate - for the appellant. Shri Rajeev Kapoor, Authorized Representative (DR) - for the Department ORDER The order dated 30.11.2016 passed by the Additional Director General [The Additional Director] (Adjudication), has been assailed in this appeal filed by M/s JMD Ltd. [the Appellant] 2. The appellant claims to have been engaged in developing projects both commercial and residentia....

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.... case, the services performed by the appellant were composite works contract involving transfer of goods as also services. Thus, the services would qualify as works contract as was held by the Supreme Court in Commissioner of Central Excise versus Larsen and Toubro Ltd. [2015 (39) S.T.R. 913 (S.C.)]. 4. The Additional Director held that the services rendered by the appellant cannot be classifie....

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....by the appellant would fall under works contract service nor the Adjudicating Authority held so. 6. Shri Rajeev Kapoor, learned authorized representative appearing for the department has, however, supported the impugned order and has submitted that it does not call for any interference in this appeal. 7. The submissions advanced by the learned counsel for the appellant and the learned author....