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2016 (9) TMI 139 - AT - Service TaxClassification - Erection, Commissioning or Installation Services - Management, Maintenance and Repair Services – works contract services - tax under the category which were in existence before the introduction of Works Contract Services w.e.f. 01.06.2007 – Held that: - prior to the introduction of ‘Works Contract’ w.e.f. 01.06.2007, the services cannot be taxed under the individual category, which were in existence prior to the said date. This has been decided in the case Larson & Toubro Ltd. Vs CCE 2015 (8) TMI 749 - SUPREME COURT – matter remanded – appeal disposed off – decided in favor of appellant.
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