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2018 (11) TMI 1226 - AT - Service TaxClassification of service - business of carrying out Erection, Commissioning or Installation of Towers for cellular companies - whether classified as works contract service or not - Held that:- The Apex court in the case of COMMISSIONER, CENTRAL EXCISE & CUSTOMS VERSUS M/S LARSEN & TOUBRO LTD. AND OTHERS [2015 (8) TMI 749 - SUPREME COURT] has held that in the case of composite contracts which involved both supply of goods as well as provision of service, this would be classifiable only under ‘Works Contract Service’ w.e.f. 01.06.2007. The Hon’ble Apex Court has further held that for the period prior to 01.06.2007, composite contracts cannot be vivisected and charged to service tax under other categories. From the documents produced, it is evident that the activities carried out are in the nature of ‘Works Contract’ and hence would be liable for service tax under Works Contract Service w.e.f. 01.06.2007 only and not for the prior period. Demand in respect of M/s. RMC - period of demand made is up to 31.03.2007 - Held that:- The various works contracts executed by M/s. RMC will need to be scrutinized and verified before concluding that no service tax liability survives on the erection activity of transmission towers - matter remanded. Demand under the category of GTA Service from M/s RMC - Held that:- This demand is not contested by M/s RMC and hence we uphold the same - interest also upheld. Appeal allowed in part and part matter on remand.
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