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2019 (5) TMI 264 - AT - Service TaxWorks contract service - activities mainly related to widening of Highways and electrification along road side - demand raised under Erection, Installation or Commissioning Services - HELD THAT:- The Supreme Court in COMMISSIONER, CENTRAL EXCISE & CUSTOMS VERSUS M/S LARSEN & TOUBRO LTD. AND OTHERS [2015 (8) TMI 749 - SUPREME COURT] observed that Works Contract Service was not a taxable service prior to 1 June 2007. Even after 1 June 2007, service tax could not be levied upon the appellant under the Works Contract Service because the Show Cause Notice that was issued to the appellant was under Erection, Commissioning or Installation service. The impugned order that seeks to recover service tax for the service rendered by the appellant under Erection Commissioning or Installation service prior to 1 June 2007 and Works Contract Service after 1 June 2007 cannot, therefore, be sustained - Appeal allowed - decided in favor of appellant.
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