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2017 (11) TMI 1243 - CESTAT CHENNAIClassification of services - works contract - Department issued SCN alleging that the services rendered by the appellant will not fall under Erection, Commissioning and Installation service but would fall under Commercial or Industrial Construction service - Held that: - From the records it is observed that the contract is composite contract. The period involved is between 10/2005 and 3/2007. The issue whether works contract service is subject to levy of service tax prior to 1.6.2007 is settled by the judgment of the Hon’ble Supreme Court in the case of Commissioner Vs. Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT], where it was held that Works contract were not chargeable to service tax prior to 1.6.2007 - appeal dismissed - decided against Revenue.
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