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2015 (10) TMI 2158 - AT - Service TaxWorks Contract – Liability of service tax prior to 1.06.2007 – Appellant contends that execution of construction was undertaken under a works contract – Whether payments received after 01/06/2007 is in respect of continuing work contract or completed work contract? - Held That:- Service tax liability under works contract is leviable w.e.f. 01/06/2007 and the same cannot be vivisected into different services prior to 2007 – Decision made in case of Commissioner of Central Excise & Customs vs. Larsen &Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT] followed – Matter remanded back to adjudicating authority for conclusion on payments – Decided partly in favour of assessee.
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