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2017 (5) TMI 623 - AT - Service TaxWorks contract - activity of construction of retail outlets and erection of structures/electrification etc., of retail outlets for the period prior to 01.06.2007 - taxability - Held that: - similar issue decided by the Hon’ble Supreme Court in the case of CCE & Cus, Kerala Vs Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT], where it was held that Works contract were not chargeable to service tax prior to 1.6.2007 - The period in present appeal is prior to 01.06.2007, hence not taxable - appeal allowed - decided in favor of appellant.
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