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2016 (12) TMI 600 - CESTAT NEW DELHIWorks contract activity - demand of service tax for the period prior to 01.06.2007 - Held that: - Works Contract as a species have been included in the statute book for the purposes of levy of service tax with effect from 01.06.2007. The demands raised in the present case are prior to 01.06.2007 and have been made by vivisecting the contracts into various activities comprised therein. The Hon'ble Supreme Court in the case of CCE, Kerala Vs. Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT] has categorically held that Works Contracts involving supply of goods as well as provision of services cannot be subjected to service tax for the period upto 31.05.2007. Since the entire demand in the present case is prior to 01.06.2007, the demand is not sustainable, as has been held in the impugned order - appeal rejected - decided against Revenue-appellant.
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