2023 (8) TMI 1712

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....Member (Technical) For the Appellant Shri V. Ravindranath, Advocate. For the Respondent Shri Chittaranjan W. Prakash, AR. ORDER PER: ANIL CHOUDHARY Heard the parties. The issue involved in this Appeal is whether the Appellant, who has admittedly executed works contracts, is liable to pay service tax for the period 2004-05 to 2008-09, for the demand proposed and confirmed under the h....

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.... followed by this Tribunal in subsequent cases like Voora Shreeram Construction Pvt Ltd vs CCE & ST, Chennai [2020 (35) GSTL 574 (Tri-Chennai)], wherein it has been held that after 01.06.2007 also service tax on composite contract involving transfer of material is taxable only as WCS and not under other heads like CICS or CCS, etc. 4. As regards the demand of Rs. 29,708/- under Goods Trans....