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2019 (6) TMI 215 - AT - Service TaxLiability of service tax - import of certain machinery from various suppliers situated at China, Hongkong, and European countries, who provided the Erection, Commissioning and Installation Services to the appellant free of cost - Works contract service or not - Reverse Charge Mechanism - HELD THAT:- Both the lower authorities have concurrently held that the services of Erection, Commissioning and Installation is a composite contract of works contract. Even though if it is accepted the contention of both the lower authorities, then there is no dispute by the Revenue that the service falls under the Works Contract. The period involved is August, 2006- January 2007. During this period the Works Contract Service was not liable to payment of Service tax as held by 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]. Demand not sustainable - appeal allowed - decided in favor of appellant.
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