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2015 (12) TMI 603 - AT - Service TaxClassification of service - Construction of Residential Complex service or works contract service - Held that:- Show-cause notice issued to the appellant indicates that the classification of the services is to be considered under the category of "Commercial or Industrial Construction Services" and directed the respondent to show-cause why it should not be done so whereas the adjudicating authority has confirmed the demand of service tax on "Construction of Residential Complex" service which, the first appellate authority has correctly held that the adjudicating authority has traversed beyond the allegation of the show-cause notice. If the assessee is not put to notice under which category the service tax sought to be demanded, the conclusion reached by the first appellate authority is correct and does not suffer from any infirmity. Be that as it may, we also find that the contract which has been entered by the respondent is a "works contract" and the entire contract has been executed prior to 01.06.2007. In our view the issue is no more res integra as the judgement of the Hon'ble Apex Court in the case of CCE v. Larsen and Toubro Ltd and Ors. - [2015 (8) TMI 749 - SUPREME COURT] it has been held that works contract cannot be vivisected prior to 01.06.2007 for taxing separately. - Decided against Revenue.
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