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2023 (9) TMI 1426 - CESTAT CHENNAIClassification of service - Commercial or Industrial Construction Service or not - contract with M/s. Indian Oil Corporation Ltd., for construction of Dykes, Internal Roads and other civil miscellaneous works at the marketing terminals - period from July 2006 to March 2007 - HELD THAT:- This very Bench in the assessee’s own case in Final Order No. 41989 of 2017 dated 07.09.2017 had occasion to analyse an identical issue, wherein, this Bench having observed thus After hearing both sides we find that the period involved in the case is from September 2004 to June 2006. That the issue being a works contract whether subject to service tax prior to 1.6.2007 has been settled by the judgment of the Hon’ble Supreme Court in the case of COMMISSIONER, CENTRAL EXCISE & CUSTOMS VERSUS M/S LARSEN & TOUBRO LTD. AND OTHERS [2015 (8) TMI 749 - SUPREME COURT]. We also note that the coordinate Bench in the case of M/S C.C.L. PRODUCTS (INDIA) LTD. VERSUS THE COMMISSIONER. C.C. E&ST, GUNTUR [2016 (10) TMI 832 - CESTAT HYDERABAD], in a similar matter had set aside the demand relying upon the judgment of the Hon’ble Supreme Court on identical set of facts. There are no change in the facts nor has the Revenue made out any case to suggest that the service rendered by the appellant was not under works contract and hence, there are no justifiable reasons to deviate from the view expressed by this Bench in the appellant’s own case for a different period. There is no liability to pay tax under “Commercial or Industrial Construction Service” during the period under dispute which is prior to 01.06.2007, for which reason the impugned order deserves to be set aside - The appeal stands allowed.
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