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2017 (4) TMI 1049 - AT - Service TaxWorks Contract Service - composite services - case of appellant is that the services provided by them pertain to the period prior to 01.06.2007 and hence only from that date, works contract service was made taxable service under FA, 1994 - Held that: - the matter is no longer res integra. Composite services of the genre provided by the appellant herein prior to 1.6.2007 would fall under the ambit of 'works contract service'. The contention of the appellant that the said services would not be leviable under service tax prior to 01.06.2007 from which date works contract service became taxable is correct. This is the law that has been laid down by the Hon’ble Apex Court in the landmark judgment in the case of CCE & Cus., Kerala Vs Larsen & Toubro Ltd.[2015 (8) TMI 749 - SUPREME COURT]. - appeal allowed - decided in favor of appellant.
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