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2017 (4) TMI 591 - AT - Service TaxConstruction of commercial, industrial and residential complex - Charitable Institutions or not? - Held that: - the Hon’ble Supreme Court in the case of Larson & Toubro Limited [2015 (8) TMI 749 - SUPREME COURT] has clearly laid-down that no service tax is leviable for the period prior to 01.06.2007 in respect of activities which are in the nature of works contract. Works contract as a separate service was included in the statute only from 01.06.2007 - The nature of the activity carried out by the appellant definitely involves service alongwith supply of materials required for construction. Accordingly, the activity would be rightly covered under the category of works contract from 01.06.2007 - The decision of the Apex Court in the case of Larsen & Toubro Limited was not available to the lower authorities at the material time when the impugned order was passed. Consequently, matter on remand the issue to the original adjudicating authority for denovo decision - appeal allowed by way of remand.
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