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2018 (5) TMI 721 - AT - Service TaxClassification of services - appellant has provided the construction service as well as supply of goods for execution of such service - whether commercial or industrial construction service or works contract service? - Held that: - as per the judgment of Hon’ble Supreme Court in the case of Commissioner of Central Excise, Kerala vs. Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT], composite contract should be considered as works contract and to be taxed only with effect from 01.06.2007 - the CICS involving the composite contract, should be taxed under the works contract service. Non-payment of service tax - services provided to SEZ - Held that: - the issue is no more res-integra, in view of the decision of this Tribunal in the case of Reliance Ports and Terminals Ltd. vs. Commissioner of CE & ST, Rajkot [2013 (10) TMI 339 - CESTAT AHMEDABAD], wherein by interpreting the provisions contained in Section 26 (1) (e) and Section 51 of the SEZ Act, 2005, this Tribunal has held that services provided to SEZ Unit/developer should not be subjected to any Service Tax in respect of the services provided to them. Appeal dismissed - decided against Revenue.
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