2025 (6) TMI 1582

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.... BHAGYA DEVI, MEMBER (TECHNICAL) Shri K. Hariharan, Advocate for the Appellant Shri Akshay Kumar, Superintendent, Authorised Representative for the Respondent. ORDER PER : P. A. AUGUSTIAN The issue in the present appeal is regarding classification of the service carried out by the appellant whether falling under works contract service as claimed by the appellant or under Commercial ....

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.... include the value of free supply material by the client, show-cause notice was issued on 24.11.2006 and the adjudicating authority as per the order dated 02.04.2007 confirmed the demand. Aggrieved by the said order, appeal was filed before this Tribunal and this Tribunal vide Final Order No.35/2011 dated 18.01.2011 remanded the matter. Since the contention of the appellant regarding classificatio....

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....not entitled to change classification of service to works contract service. The adjudicating authority also held that there was no taxable service viz., works contract service during the relevant period. Adjudicating authority also considered the Circular No.128/10/2010-ST dated 24.08.2010 and held that the composition scheme as provided under works contract service under Notification No.32/2007/S....

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.... appellant's own vide Final Order No.20367/2020 dated 19.06.2020 of this Tribunal and while allowing the appeal for the period 01.12.2005 onwards, it was categorically held that there is no dispute that the construction activities are in the nature of composite work and hence, the decision of the apex court in Larsen & Toubro Ltd. (supra) is squarely applicable. 3. Learned Authorised Representa....