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2018 (2) TMI 1119 - AT - Service TaxLevy of service - works contract service - execute turnkey contracts for supply, erection, installation and commissioning of power transmission and distribution systems - Held that: - this issue is no more res integra and has been settled by the Hon'ble Supreme Court in the case of L&T Ltd. [2015 (8) TMI 749 - SUPREME COURT] wherein the Hon'ble apex court has held that prior to 01/062007, there was no charging section to specifically levy service tax on WCS, or mechanism to tax service tax element derived from gross amount charged for works contract less value of the property in goods transferred in execution of works contract. Appeal allowed - decided in favor of appellant.
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