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2019 (4) TMI 1257 - AT - Service TaxWorks Contracts Service - work orders awarded by NTPC - main thrust of the arguments advanced on behalf of both the appellants is that these work orders are in the nature of “Works Contracts”? - HELD THAT:- The law on the point regarding leviability of the Service Tax on indivisible Works Contracts has been settled by the 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]. The Apex court held that such contracts are liable for Service Tax only under the category of “Works Contract Service” with effect from 01/06/2007 and further that such contracts cannot be charged to Service Tax under any other category prior to 01/06/2007. The work orders are required to be scrutinized denovo to decide the liability of Service Tax, if any. The Adjudicating Authority did not have the benefit of the decision of the 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] - Under the circumstances, the impugned orders merit to be set aside and the issue remanded to the Adjudicating Authority for Denovo decision on the Service Tax liabilities of both the appellants involved. Appeal allowed by way of remand.
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