2024 (7) TMI 1213

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....BLE SHRI K. ANPAZHAKAN , MEMBER ( TECHNICAL ) Ms. Ritika Kurmy Advocate for the Appellant Shri Debapriya Sue , Authorized Representative for the Respondent ORDER Order : [ PER SHRI ASHOK JINDAL ] The appellant is in appeal against the impugned order wherein the demand of Service Tax has been confirmed against them under the category of "commercial or industrial construction service"....

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.... an assessee along with materials and in that circumstances, the said activity shall be properly classifiable as "works contract service". 4. Admittedly, in the case on hand, the service rendered by the appellant falls under the category of "works contract service", which came into effect from 01.06.2007 and the period involved in this case is prior to the said date. Therefore, we observe that ....