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2017 (10) TMI 749 - AT - Service TaxClassification of services - Management, Maintenance and Repair Services - Works contract service - period involved is prior to 1.6.2007 - Held that: - The period is 16.6.2005 to 31.10.2006 - the property in the goods always vests with the customer who gives the rollers for re-rubberisation and therefore the activity is Works Contract Service - appellant is covered by the judgement of Hon'ble Apex Court rendered in the case of Larsen & Toubro Ltd [2015 (8) TMI 749 - SUPREME COURT], where it was held that the period being prior to 1.6.2007, the demand is unsustainable - appeal allowed - decided in favor of appellant.
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