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2018 (2) TMI 1113 - AT - Service TaxClassification of services - appellant constructed a shopping mall namely Chennai Citi Centre and also individual dwellings in Tsunami affected areas at Kanyakumari on behalf of World Vision India which is a non-profitable organisation - also, another project undertaken by the appellant was construction of residential quarters for Central Government and Defence Department and Theni Medical College - appellant contends the activities to fall under works contract services, whereas, Revenue alleges these activities to fall under Commercial or Industrial Construction Services. Held that: - Hon. Apex Court in the case of Larsen & Toubro Ltd [2015 (8) TMI 749 - SUPREME COURT] has held that works contract services are not subject to levy of service tax prior to 1.6.2007 - Admittedly appellants are registered under the category of works contract services from 1.6.2007 and are discharging the service tax under this category. The demand is raised for the period from 10.9.2004 to 30.9.2007 under the category of ‘Construction of residential complex’ and ‘Commercial or Industrial Construction Services’. On perusal of the records, it shows that the appellant had undertaken the works on a turnkey project basis - it is seen that the construction services were completed prior to 1.6.2007. In such case, the decision laid in Larsen & Toubro judgement (supra) would squarely apply to the demand raised prior to 1.6.2007 and requires to be set aside, which we hereby do. Whether the decision of L$T is applicable to the amount received by appellant after 1.6.2007 requires verification. For this limited purpose, the matter requires to be remanded to the adjudicating authority who shall verify, whether, the amount received after 1.6.2007 is in respect of construction services completed prior to 1.6.2007 or not - appeal allowed by way of remand.
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