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2019 (1) TMI 1233 - CESTAT HYDERABADWorks contract services - composite works contract - the appellant claimed that their contracts are in the nature of works contracts which cannot be vivisected to demand service tax on one portion of the contract - extended period of limitation - Held that:- It is not in dispute that the nature of services rendered by the appellant is ‘works contract services’. The specific nature of the activities undertaken by the appellant are not clearly brought out in the show cause notice but were put up by the learned counsel - It has been held by the Hon’ble Apex Court in the case of Larsen & Toubro Ltd [2015 (8) TMI 749 - SUPREME COURT] that composite works contracts are not exigible to service tax prior to 01.06.2007. The appellant is not liable to pay service tax on such contracts during the relevant period - appeal allowed - decided in favor of appellant.
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