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2015 (10) TMI 1302 - CESTAT MUMBAIRefund of Service Tax on works contract prior to 1-6-2007 – Appellants have discharged the liability by mistake – Refund claim rejected by Revenue on the grounds that the works contract awarded to first appellant is divisible one – Held That:- Service tax liability on works contract cannot be imposed prior to 1.6.2007 by vivisecting the contract and taxing individually the services – Appeals allowed and impugned order set aside – Decision made in case of Larsen and Tourbo Ltd. & others [2015 (8) TMI 749 - SUPREME COURT] followed – Decided in favour of the Appellant.
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