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2019 (3) TMI 39 - AT - Service TaxClassification of services - Construction of Residential Complex Services or works contract service? - appellant provided various services such as construction of boundary wall, sewerage and drainage system, roads, laying of pipeline etc. - period 2006-07 to 2010-11 - 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 composite services are to be classified only under the category of Works Contract Services with effect from the date of introduction of such service i.e. 1.06.2007. The Apex Court has also categorically held in its finding that such composite services cannot be liable for service tax under any other category prior to the introduction of WCS - thus, there can be no levy of service tax for the period upto 31.05.2007. The perusal of the Show Cause Notice indicates that the demand for the service tax has been raised under the category of Construction of Residential Complex Services. In view of the Apex Court decision in the case of Larsen and Tubro the liability for service tax, if at all, can be raised only under the category of WCS. Appeal allowed - decided in favor of appellant.
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