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2017 (1) TMI 608 - AT - Service TaxWorks contract service - commercial and industrial construction service and erection, commissioning or installation service - period prior to 01/06/2007 - Held that: - the Hon’ble Supreme Court decision in Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT] is applicable. As such, there can be no service tax liability on the appellant/assessee for the period prior to 01/06/2007 - service tax demand confirmed for the period prior to 01/06/2007 cannot be sustained. Period post 01/06/2007 - Held that: - after the decision of the Hon’ble Supreme Court in Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT], the legal position is that there could be no service tax levy on the composite works contract prior to 01/06/2007. Such finality has been pronounced by the Hon’ble Supreme Court only in 20/08/2015. Accordingly, the liability of composite works contract stand upheld w.e.f. 01/06/2007. The tax liability has to be arrived at applying the rate applicable, including the composition rate, if all the conditions thereof are fulfilled by the appellant/assessee. The appeal filed by the appellant/assessee is allowed to the extent of non-leviability of service tax prior to 01/06/2007 and restricting the demand for normal period post 01/06/2007 - penalties set aside - appeal dismissed - decided against Revenue.
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