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2018 (6) TMI 671 - CESTAT BANGALOREWorks contract service - Construction of complex services - Composite contracts - Whether the activities undertaken by the appellants were taxable during the relevant time? - Held that:- Going by the ratio of Hon’ble Supreme Court’s decision in the case of CCE vs. Larsen &Toubro [2015 (8) TMI 749 - SUPREME COURT] held that works contract services were taxable only from 1.6.2007. In cases where the appellants do not receive any bookings or advances, the appellants complete the construction and offer the flats for sale. No service element exists. Services rendered by the appellants in the course of construction is a service but to themselves. Therefore, either way no tax can be levied on such activity - appeal allowed - decided in favor of appellant.
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