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2017 (10) TMI 443 - AT - Service TaxWorks contract - ‘commercial or industrial construction service’ for the period from August 2004 to June 2007 - primary contention of the appellant is that they are ‘project management consultants’ and are not provider of ‘commercial or construction service - Held that: - Without delving into the claim to be a ‘project management consultant’, we find that that such composite contract are ‘works contract service’ that are taxable only with effect from 1st June 2007 as held by the Hon’ble Supreme Court in Commissioner of Service Tax v. Larsen & Toubro Ltd [2015 (8) TMI 749 - SUPREME COURT] - demand for the period prior to 1st June 2007 cannot survive - appeal allowed - decided in favor of appellant.
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