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2019 (6) TMI 69 - AT - Service TaxClassification of services - Commercial or Industrial Construction Service - ‘works contract‛ w.e.f. 01.06.2007 - Composition scheme - HELD THAT:- The issue in dispute is squarely covered by the case laws cited by him, in particular, that of the Hon’ble Apex Court in COMMISSIONER, CENTRAL EXCISE & CUSTOMS VERSUS M/S LARSEN & TOUBRO LTD. AND OTHERS [2015 (8) TMI 749 - SUPREME COURT] for the period upto 01.06.2007 where it was held that Works contract were not chargeable to service tax prior to 1.6.2007 - For the period after 01.06.2007, the Chennai Bench of the CESTAT in the case of REAL VALUE PROMOTERS PVT. LTD., CEEBROS PROPERTY DEVELOPMENT, PRIME DEVELOPERS VERSUS COMMISSIONER OF GST & CENTRAL EXCISE, CHENNAI [2018 (9) TMI 1149 - CESTAT CHENNAI] have extrapolated the ratio laid down by the Hon’ble Apex Court in M/s.Larsen & Toubro Ltd. and held that even after 01.06.2007, service tax liability for composite contracts can only be demanded under Works Contract Service and not under CICS etc. Demand set aside - appeal allowed - decided in favor of appellant.
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