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2019 (10) TMI 1108 - AT - Service TaxWorks Contract service - demand of service tax - execution of works contract for construction/repair, etc. of roads, distress bridges, non-commercial infrastructure, civil structures, government buildings, civic amenities of public interest by way of provision of labour/services and supply of goods in the execution of such contracts - period 2005-06 to 2008-09 - applicability of decision 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 repair and maintenance, etc. of roads, Government buildings, etc. are retrospectively exempted by Finance Act, 2012 and therefore question of demanding tax thereon does not arise - Further, 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] has held that a Works Contract cannot be taxed under any other category of service like Erection, Commissioning or Installation Services. On the day of passing of the impugned Order the provision of Sec. 97 and sec. 98 were not in the statute book and the judgment of the Supreme Court in Larsen & Toubro Ltd. was passed subsequently, hence, the Learned Commissioner did not have the benefit of examining the aforesaid contracts in the light of Sec. 97 and Sec. 98 and judgment of the Hon’ble Supreme Court in the case of Larsen & Toubro Ltd. Matter remanded back to the adjudicating authority for passing orders afresh in the light of Sec. 97 and Sec. 98 and the judgment of the Hon’ble Supreme Court in the case of Larsen & Toubro Ltd. - appeal allowed by way of remand.
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