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2017 (12) TMI 1503 - AT - Service TaxLevy of service tax - composite works contract - whether the service tax can be levied on indiisible Works Contract Service(WCS) prior to 01/06/2007 i.e. the date of introduction of WCS under Section 65(105)(zzzza) of the Act? - Held that: - issue is no more res integra and has been settled by the Hon’ble Supreme Court in the case of L&T Ltd. [2015 (8) TMI 749 - SUPREME COURT] wherein the Hon’ble apex court has held that prior to 01/062007, there was no charging section to specifically levy service tax on WCS, or mechanism to tax service tax element derived from gross amount charged for works contract less value of the property in goods transferred in execution of works contract. This Tribunal in the appellant s own case, ABB LTD. Versus COMMISSIONER OF SERVICE TAX, BANGALORE [2010 (7) TMI 335 - CESTAT, BANGALORE] has allowed the appeal of the appellant by discussing all the sub-contracts in the main contract which form part of the composite contract. Appeal allowed - decided in favor of appellant.
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