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2016 (10) TMI 237 - CESTAT BANGALOREWorks contract - composite contract - it was contended that it cannot be vivisected into two parts containing supply of goods and provision of services for the sake of levying service tax - Held that:- prior to the introduction of works contract service from 01.07.2007, composite contracts cannot be vivisected to ascertain the service value of any transaction in order to levy service tax, especially when the law grants no authority. - After considering the submissions made by both the parties and perusal of the judgment of the Hon’ble Supreme Court in the case of Larsen and Toubro Ltd.(2015 (8) TMI 749 - SUPREME COURT), we are of the considered opinion that the impugned order is not sustainable in law - Demand set aside - Decided in favor of assessee.
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