2024 (8) TMI 398

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....ly stated facts of the present case are that the appellant, a  partnership firm, is engaged in providing services pertaining to  construction of buildings, godowns, roads and railways etc and repair  & maintenance against work contracts/orders awarded by  Government departments and PSUs namely CPWD, PWD, Railways,  HAFED, HSWC and Haryana Police Housing Corporation etc. It  appeared to the department that the appellant is engaged in the  provisions of "commercial or industrial construction" as defined under  Section 65(25b) of the Finance Act, 1994. Show cause notices were  issued to the appellant and impugned orders were passed. The  learned Commissioner vide impugned orders has confirmed t....

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....he appellant, the material component is present and  the same is not separately identified and is not vivisectable;  therefore, they are to be considered as composite contracts; as the  services undertaken are under works contract, no demand can be  raised under any other heading either before 01.06.2007 or  afterwards under the head "commercial or industrial construction  services". He relies on the following case-laws: • CCE, Kerala vs. Larsen & Toubro Ltd - 2015 (39) STR  913 (SC) • H P Singh Chadha vs. CGST, Ludhiana - Final Order  No. 60009-60011/2024 dated 08.01.2024 CESTAT  Chandigarh 3.3 The learned Counsel further submits that the construction  services ....