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2017 (6) TMI 1107 - AT - Service TaxComposite works contract - whether the service tax for the period 2004-05 to 2008-09 have been rightly demanded invoking the extended period under the category of construction service/commercial and industrial construction service under the admitted facts that the appellant have executed a composite work with materials in the nature of works contract? - Held that: - the contractee namely BPCL have deducted Sales Tax/VAT, on the material component, at source and issued tax deduction certificate under the State Vat Act. In view of these facts it is crystal clear that the appellant have done works contract which was not taxable prior to 1 June, 2007. Further, from the SCN it is found that there was no proposal to confirm the demand under the category of ‘work contract’ for the period 1 June 2007 and thereafter - the work done by the appellant is not classifiable under ‘construction service’ or 'commercial and industrial construction service'. Accordingly, the SCN is not sustainable - appeal allowed - decided in favor of appellant.
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