Page 18 - GSTL_30th April 2020_Vol 35_Part 5

xvi GST LAW TIMES [ Vol. 35
works contractor is to be reduced accordingly - Petitioner directed to
make a comprehensive representation before the appropriate authority
within four weeks from today ventilating his grievance and the authority
will consider and dispose of the same, in the light of the aforesaid revised
guidelines dated 10-12-2018 issued by the Finance Department,
Government of Odisha — Ajit Kumar Sahoo v. Executive Engineer Pattamundai Canal
Division Kendrapara (Ori.) ................................ 533
Works contract service - Composite contracts, involving provision of service
as well as transfer of property in goods are covered under works contract
service prior or after 1-6-2007 and not under Commercial or Industrial
Construction Service (CICS) in view of the decisions given in Larsen &
Toubro Ltd. [2015 (39) S.T.R. 913 (S.C.)] and in Real Value Promoters Pvt.
Ltd. - Section 65(105)(zzzza) of Finance Act, 1994 — Voora Shreeram
Construction Pvt. Ltd. v. Commr. of C. Ex. & St, Chennai (Tri. - Chennai) ........... 574

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