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2019 (7) TMI 957 - AT - Service TaxClassification of services - works contract service or not - the works undertaken by the appellant was for fabrication, supply of material, installation and commissioning of various items as per the contract entered between the parties - HELD THAT:- In the present case, there is no dispute that the works undertaken by the appellant was for fabrication, supply of material, installation and commissioning of various items as per the contract entered between the parties. Further, in the impugned order Commissioner has given a finding that there was a supply of material and provision of labour and therefore there is no dispute that the works contract involving transfer of goods as well as rendering of service. Further, the appellants are also paying sales tax/VAT under the Kerala Sales Tax/Kerala VAT on the activities in dispute. Once the appellant is rendering the Works Contract Service, then in view of the settled law in the case of COMMISSIONER, CENTRAL EXCISE & CUSTOMS VERSUS M/S LARSEN & TOUBRO LTD. AND OTHERS [2015 (8) TMI 749 - SUPREME COURT], no service tax is leviable on Works Contract Service for the period prior to 01.06.2007 and in the present case the entire period is prior to 01.06.2007 and therefore by following the ratio of the decision of the Apex Court in the case of Larsen & Toubro, appellant is not liable to pay any service tax. Appeal allowed - decided in favor of appellant.
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