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2017 (11) TMI 612 - AT - Service TaxConstruction of complex service - case of appellant is that service rendered by them are composite in nature involving supply of materials and provisions of service. Such composite contract are not liable to tax prior to 1.6.2007 - Held that: - the submissions of the appellant are based on the nature of contract and also judicial pronouncements, many of them are after issue of the impugned order - we deem it fit and proper that these factual matters along with the law laid down by the Hon’ble Supreme Court in the case of Commissioner, Central Excise & Customs Versus M/s Larsen & Toubro Ltd. and others [2015 (8) TMI 749 - SUPREME COURT] requires examination by the original authority - appeal allowed by way of remand.
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