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2018 (9) TMI 1724 - ITAT BANGALOREWorks contract - construction of complex services - period from 16/06/2005 to 30/09/2006 - Held that:- The present case is squarely covered by the decisions of the Hon’ble Supreme Court in the case of Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT] wherein the Hon’ble Apex Court has held that works contracts are not liable to service tax prior to 01/06/2007 and in the present case, the period involved is 16/06/2005 to 30/09/2006. The assessee’s case is also covered by various circulars issued by the Board i.e., Circular No.B11/3/98 dt. 07/101998, DGSTS letter F.No.v/dGST/Misc.-7/98 dt. 11/02/1999 and Trade Notice No.7/98-St dt. 13/10/1998 of CCE, Mumbai wherein it was clarified that the service rendered by the subcontractor to the main contractor is not liable to service tax as the main contractor was paying the service tax on the entire work done including that of the respondent. Appeal dismissed - decided against Revenue.
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