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2018 (8) TMI 1099 - CESTAT AHMEDABADWorks Contract Service - Commercial and Industrial Construction Service - The case of the department is that this deduction is not permissible on the entire amount for which the billing was done, the service tax is required to be paid - Held that:- The works contract service during the relevant period was not taxable in terms of the Hon’ble Supreme Court’s Judgement in the case of Larson & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT], the works contract service came under the ambit of service tax w.e.f. 01.06.2007. Thus, during the relevant period, the service itself was not taxable - appeal allowed - decided in favor of appellant.
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