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2019 (4) TMI 1200 - AT - Service TaxClassification of service - Construction services - period of dispute is 10/09/2004 to 31/07/2006 - Commercial or Industrial Construction Service or Works Contract Service - assessee claims this to be composite contract - HELD THAT:- It is considered a contract for construction of Chimney for Super Thermal Power Plant. In the contract, clause 5.1.0 specifically mentions that the Sales Tax is to be paid on Works Contract basis. Hon’ble Supreme court in the case of COMMISSIONER, CENTRAL EXCISE & CUSTOMS VERSUS M/S LARSEN & TOUBRO LTD. AND OTHERS [2015 (8) TMI 749 - SUPREME COURT] held that the composite contract involving supply of goods as well as providing Service Tax will be liable to Service Tax only under the category of “works contract service” after its introduction with effect from 01/06/2007. The Apex Court has further held that such individual contract cannot be made liable for payment of Service Tax under any other Category prior to the introduction of Works Contract Service. In the present case, since it is a composite contract, it will be liable to payment of Service Tax only with effect from 01/06/2007 under the category of “Works Contract Service”. Since the demand in the present case is entirely prior to this date, the Service Tax taken is liable to be set aside in lying with the Apex Court’s decision. Appeal allowed - decided in favor of appellant.
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