TMI Blog2017 (10) TMI 749X X X X Extracts X X X X X X X X Extracts X X X X ..... r re-rubberisation and therefore the activity is Works Contract Service - appellant is covered by the judgement of Hon'ble Apex Court rendered in the case of Larsen & Toubro Ltd [2015 (8) TMI 749 - SUPREME COURT], where it was held that the period being prior to 1.6.2007, the demand is unsustainable - appeal allowed - decided in favor of appellant. - ST/265/2009 - 41545/2017 - Dated:- 7-8-2017 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of clients. The department was of the view that such activity carried out by rate contract are classifiable under 'Management, Maintenance and Repair' services and taxable with effect from 16.06.2005. Show Cause Notice was issued demanding service tax of ₹ 7,17,542/- alongwith interest and also for imposing penalties. After due process of law, original authority confirmed the demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Management, Maintenance and Repair Services. She adverted to para 6.3 and 12 of Impugned Order and argued that the Commissioner (Appeals) has found that the services are Works Contract Services and held that being a composite service even though appellants have discharged sales tax are liable to pay service tax on the service portion of the contract. She relied upon the judgement in the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In para 12 of impugned order, the Commissioner (Appeals) has arrived at his conclusion that the activity is Works Contract Service. This being the case, we have to say that appellant is covered by the judgement of Hon'ble Apex Court rendered in the case of Larsen Toubro Ltd (supra) , Following the same we hold that the demand is unsustainable. 6. In the result, impugned order is set a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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