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2018 (8) TMI 1511 - AT - Service TaxWorks contract - Completion of finishing services - contracts for partition work, paneling of work of wood, metal joinery and carpentry work, in respect of commercial or industrial buildings - Held that:- For the period prior to 01.06.2007, following the ratio already laid down by the Apex Court in Larsen & Toubro [2015 (8) TMI 749 - SUPREME COURT], where it was held that Works contract were not chargeable to service tax prior to 1.6.2007 - the services provided by the appellant will not be exigible to service tax prior to 01.06.2007. For the period after 01.06.2007, the said services will have to discharge service tax liability under works contract - as this aspect is not forthcoming from the record, the matter is remanded for the limited purpose of ascertaining the claim of the appellant to have discharged service tax liability under works contract service w.e.f. 01.06.2007 till December 2007 under composition scheme. Penalty - Held that:- The issue was mired in litigation and was only settled by the judgments of the Supreme Court - This being the case, the penalties imposed are set aside. Appeal allowed in part and part matter on remand.
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