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2019 (6) TMI 208 - AT - Service TaxClassification of services - Construction services or works contract services? - HELD THAT:- In the present case, the activities undertaken by the appellant involves the transfer of goods and thus falls in the definition of works contract which was made taxable from 01/06/2007 - this issue is no more res integra and has been settled by Apex Court in the case of COMMISSIONER, CENTRAL EXCISE & CUSTOMS VERSUS M/S LARSEN & TOUBRO LTD. AND OTHERS [2015 (8) TMI 749 - SUPREME COURT] - Further the entire period involved in the present case is prior to 01/06/2007. Therefore the decision of the Apex Court in the case of Larsen and Toubro Ltd. is squarely applicable in the present case. Service tax liability on a sub-contractor - HELD THAT:- Where the main contractor pays the service tax, we find that in the present case, the appellant in certain cases has acted as a sub-contractor to the main contractor and the main contractor has paid the service tax and in view of the various decisions, it is held that the sub-contractor is not liable to pay service tax where the main contractor had paid the service tax. Extended period of limitation - second SCN - HELD THAT:- For the subsequent show-cause notice, there cannot be any suppression of facts in view of the decision in the case of NIZAM SUGAR FACTORY VERSUS COLLECTOR OF CENTRAL EXCISE, AP [2006 (4) TMI 127 - SUPREME COURT] - extended period not invokable. Appeal allowed - decided in favor of appellant.
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