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2016 (9) TMI 1361 - CESTAT MUMBAIWorks Contract Service - commercial or industrial construction services - case of Revenue is that the contracts to appellants were contracts which can be vivisected and service tax liability can be demanded under the category of commercial or industrial construction services - Held that: - the law is now settled by the Hon’ble Apex Court in the case of Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT] wherein their Lordships have specifically held that works contract remains the works contract prior to and post-1-6-2007 and it cannot be vivisected prior to 1-6-2007 and taxed under other category of services - appeal allowed - decided in favor of appellant.
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