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2018 (8) TMI 1227 - AT - Service TaxWorks Contract Service - Commercial or Industrial Construction services - it was a contention of the appellant construction contract supply and services would fall under works contract services that they have paid VAT on the works contract services - penalties - Held that:- The period involved in this case is post 01.06.2007 - In the adjudication order that there is no dispute as to the facts that the contracts which were executed by the appellant/assessee during the period in question were works contract. Since the issue involved is regarding the works contract prevailing the same in the various services. The issue is no more res integra as per the judgment of the Apex Court in the case of Larsen & Tourbo Ltd. [2015 (8) TMI 749 - SUPREME COURT], where it was held that Works contract were not chargeable to service tax prior to 1.6.2007. Non-imposition of penalties - Revenue argued on the non-imposition of penalties - Held that:- Since we have already allowed the assessee’s appeal on merits, there are no merits in the appeal filed by the Revenue. Appeal allowed - decided in favor of assessee.
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