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2017 (8) TMI 435 - AT - Service TaxMaintenance or Repair Services - maintenance and repair services mainly in respect of Defence customers like Air force, Navy, Army and Coastguard, in addition to civil customers like M/s. ONGC - Held that: - the issue involved in the present case is no more res integra and has been settled in favor of the appellant by the Hon'ble Supreme Court in the case of Larsen and Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT], wherein the Hon'ble Supreme Court has categorically held that before 1.6.2007 there was no charging Section to specifically levy service tax on works contract or mechanism to tax service element derived from gross amount charged for works contract less value of property in goods transferred in execution of the works contract and in the present case, the period involved is July 2003 to September 2004 - appeal allowed - decided in favor of appellant.
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