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2020 (5) TMI 34 - AT - Service TaxLevy of Service Tax - Commercial or Industrial Construction Service - composite works contract - period during August 2005 - HELD THAT:- The works executed by the appellant is composite in nature involving both supply of goods as well as rendering of service. The department has agreed that the appellant’s activity is covered by Works Contract Service for the period subsequent to 1.6.2007. The Hon’ble Supreme Court in the case of Commissioner of Central Excise & Customs, Kerala Vs Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT] has held that activities which gets covered under Works Contracts Service w.e.f. 1.6.2007 cannot be classified under any other service for the period prior to 1.6.2007 - Ratio of the said judgment is squarely applicable in the present case. Appeal allowed - decided in favor of appellant.
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