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2018 (11) TMI 1295 - CESTAT BANGALOREWorks contract service - levy of service tax - erection, commissioning or installation service - Held that:- The issue involved in the present case is no more res integra and has been settled by the Apex Court in the case of Larsen and Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT] wherein the Hon’ble Apex Court has held that works contract is taxable only from 01/06/2007 and in the present case, the period involved is 16/06/2005 to 31/03/2007 and therefore the service tax cannot e levied on the works contract service which is rendered by the appellant in the present case. Appeal allowed - decided in favor of appellant.
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