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2018 (8) TMI 959 - AT - Service TaxWorks contract involving both supply and service - Erection, Commissioning and Installation Services - service tax not paid - Held that:- Admittedly the work executed by the appellant was a ‘works contract’ as per the Works Contract Order placed on record involving both supply and service for the customers like Bangalore Development Authority plus Karnataka Industrial Area Development Board - Further, the period involved in the present case is July 2003 to March 2006 and as per the judgment of the Hon’ble Apex Court, in the case of COMMISSIONER, CENTRAL EXCISE & CUSTOMS VERSUS M/S LARSEN & TOUBRO LTD. AND OTHERS [2015 (8) TMI 749 - SUPREME COURT], has held that service tax cannot be levied on works contract for the period prior to 1st June 2007 and the period in the present case is prior to 1st June 2007 - The period involved in the present case is July 2003 to March 2006 and as per the judgment of the Hon’ble Apex Court, service tax cannot be levied on works contract for the period prior to 1st June 2007 and the period in the present case is prior to 1st June 2007. Appeal allowed - decided in favor of appellant.
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