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2016 (8) TMI 545 - CESTAT NEW DELHITaxability – maintenance and repair service – construction of residential complex service – works contract service – composite contract involving supply of materials and services – Held that: - indivisible works contract are liable to service tax only after the introduction of works contract service in the Finance Act, 1994 w.e.f. 01/6/2007 as held in the case CCE & CUS, Kerala vs. Larsen & Toubro Ltd. 2015 (8) TMI 749 - SUPREME COURT – service tax levied on works contract service – appeal dismissed – decided against revenue
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