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2019 (3) TMI 247 - CESTAT HYDERABADValuation - Works contract services - inclusion of value of goods supplied either under a different contract or as a separate part of the same contract in the value of taxable services on which service tax on works contract service is to be charged - Held that:- On an identical issue in respect of the same assessee in TATA PROJECTS LIMITED VERSUS CST, HYDERABAD ST [2019 (2) TMI 1037 - CESTAT HYDERABAD], after examining the amendment to works contract (composition scheme for payment of Service Tax) Rules, 2007 vide notification No. 23/2009-ST, dt. 07.07.2009 and the explanation of the amendment by CBEC vide D.O.F. No. 334/13/2009-TRU, dated 06.07.2009 has held that appellant is not liable to include the value of the goods as the contracts were signed/payments were made prior to 07.07.2009. No service tax is payable - the demands as confirmed by the impugned order are liable to be set aside - appeal allowed - decided in favor of appellant.
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