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2017 (11) TMI 615 - CESTAT NEW DELHIConstruction and erection activities in terms of contract entered into with oil companies - tax liability - the SCN made a general allegation for tax liability. It referred to two different tax entries but with no separate demand - Held that: - as per the law laid down by the Hon’ble Supreme Court in Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT] no service tax liability will arise in respect of composite works contract prior to 01.06.2007 - it is necessary for the original authority to have a fresh look into the facts of the case and to apply the correct legal position for a fresh decision - appeal allowed by way of remand.
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