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2023 (12) TMI 850 - AT - Service TaxLevy of service tax - work contract service for construction of residential apartments and service apartments - Construction of Complex Service and Commercial and Industrial Complex Service or not - period June, 2005 to March, 2006 - HELD THAT:- As per the clauses of the agreement and subsequent RA bills show that the activity carried out by the appellant is a composite contract. As per the law laid down by the Hon’ble Apex Court in the case of Commissioner of Central Excise & Customs Kerala Vs. Larsen & Toubro Ltd [2015 (8) TMI 749 - SUPREME COURT], the activities carried out by the appellant, which fall under the category of works contract are subject to levy of service tax only after 01.06.2007. Further, the Learned AR submits that at the relevant time the service rendered by the appellant was subject to service tax and considering the law laid down by Apex Court in the matter of M/s Larsen & Toubro Ltd Vs. Commissioner of Service Tax, Kolkata [2019 (12) TMI 69 - CALCUTTA HIGH COURT] service tax is not applicable in appellant case. Appeal allowed.
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