JUDGMENT :

M.R. SHAH, J.

1. As common question of law and facts arise in this group of appeals, they are being decided and disposed of by this common judgment and order.

2. The issue involved in the present group of appeals is “whether, service tax could be levied on Composite Works Contracts prior to the introduction of the Finance Act, 2007, by which the Finance Act, 1994 came to be amended to introduce Section 65(105)(zzzza) pertaining to Works Contracts?”

3. Feeling aggrieved and dissatisfied with the impugned judgment and order dated 07.10.2009 passed by the High Court of Karnataka at Bengaluru in Writ Appeal Nos. 3481-3492 of 2009 by which the Division Bench of the High Court has dismissed the said writ appeals and has confirmed the judgment and order passed by the learned Single Judge dismissing the writ petitions in which the appellant challenged the assessment orders levying service tax, on the ground of alternative remedy available by way of statutory appeal, assessee-M/s. Total Environment Building Systems Pvt. Ltd. has preferred the present appeals-Civil Appeal Nos. 8673-8684 of 2013.

3.1 Feeling aggrieved and dissatisfied with the impugned judgment and order passed by the H