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2019 (3) TMI 1379 - CESTAT CHENNAICommercial and Industrial Construction Service - period from April, 2005 to August, 2007 - demand of service tax - Held that:- The construction activity undertaken by the appellant was in the nature of a composite contract and the demand raised therein is also under CICS - This being the case, this issue has been decided in favor of the taxpayer by the Hon’ble Apex Court in the case of Commissioner of C. Ex. & Cus., Kerala Vs. Larsen & Toubro 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 - the demand under CICS for the period 04/2005 to 08/2007 cannot sustain. Works Contract service - period from June, 2007 to October, 2007 - demand of service tax - Held that:- The work in connection with the construction of water treatment plants undertaken for Kerala Water Authority, cannot be covered under WCS as the same are not for any commercial or industrial purpose - similar issues in this regard have already been decided in the case of Lanco Infratech Ltd. Vs. C.C.E. [2015 (5) TMI 37 - CESTAT BANGALORE (LB)], where demands are set aside - thus, the construction activity was not for the purpose of commerce or industry - demand do not sustain. Appeal dismissed - decided against Revenue.
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