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2016 (12) TMI 667 - AT - Service TaxWorks contract - whether the composite contract for entire work design, supply, testing, erection and commissioning of auto LPG dispending System on turnkey basis is open to vivisection or artificial splitting? - Held that: - It is seen that the period involved in this case is from November, 2005 to March 2006. As rightly pointed out by Ld. Counsel for appellants, the issue is no longer res integra. In the appellant’s own case M/s Vanaz engineers Ltd. Vs. CCE, Pune-III, [2016 (3) TMI 166 - CESTAT MUMBAI] for an identical turnkey composite contract, this Tribunal took the view that for the period prior to 01.06.2007, work contract is non-taxable. This was based on the judgment of Hon’ble Apex court in the case of CCE, Kerala Vs. Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT]. In the said judgement, Hon’ble Apex Court has settled the law that prior to 01.06.2007, the Service Tax liability will not arise when work contract is executed, under any other services - appeal allowed - decided in favor of appellant-assessee.
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