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2024 (1) TMI 37 - AT - Service TaxWaiver of demand under Commercial and Industrial Construction Service for the period prior to 01.06.2007 - works contract service - HELD THAT:- This issue is no more res integra and has been settled by the Hon’ble Apex Court in the case of COMMISSIONER, CENTRAL EXCISE & CUSTOMS VERSUS M/S LARSEN & TOUBRO LTD. AND OTHERS [2015 (8) TMI 749 - SUPREME COURT] wherein, the Hon’ble Apex Court has held that the composite indivisible works contracts involving goods and services is liable to service tax under ‘Works Contract Service’ only with effect from 01.06.2007. The decision of the Hon’ble Apex Court in the case of M/s Larsen & Toubro Ltd. cited has been upheld by the Hon’ble Apex court in the case of Total Environment Building System Pvt. Ltd. cited cited [2022 (8) TMI 168 - SUPREME COURT] wherein the Honble Apex Court has clearly held that the service tax cannot be levied on composite works Contracts prior to introduction of Finance Act, 2007 - It is not in dispute that the services rendered by the respondent to I.O.C.L falls under the category of Works Contract Service but the Revenue has sought to tax them under the category of Commercial or Industrial Construction Service as defined under Section 65(25b) of the Finance Act, 1994, even for the period prior to 01.06.2007 which cannot be done, in view of the law laid down by the Apex Court. There is no infirmity in the impugned order passed by the Ld. Commissioner and the appeal of the revenue has no force - Appeal of Revenue dismissed.
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