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2021 (8) TMI 1224 - AT - Service TaxLevy of service tax - Work Contract Services - HELD THAT:- Undisputedly, the services provided by the appellant were contract services as the invoices are supply of material alongwith services. The issue is squarely covered by 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] where it was held that Works contract were not chargeable to service tax prior to 1.6.2007. Appeal allowed - decided in favor of appellant.
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