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2020 (7) TMI 231 - AT - Service TaxWorks contract service - Commercial Construction or Industrial Service - period from September 2004 to September 2007 - HELD THAT:- The issue is squarely covered by the Hon‟ble Supreme Court“s decision in the case of COMMISSIONER, CENTRAL EXCISE & CUSTOMS VERSUS M/S LARSEN & TOUBRO LTD. AND OTHERS [2015 (8) TMI 749 - SUPREME COURT] relied by the appellant wherein it has categorically been held that no service tax can be demanded on construction services prior to introduction of “Works Contract Service” in June 2007 wherein there is a supply of goods and service. The services provided by the appellant is a composite service involving supply of goods and not construction service simpliciter and hence, the same is legally classifiable under the category of “Works Contact Service”. Therefore, the assessee has rightly paid service tax under the said category effective from June 2007 which has also been appropriated in the impugned order and thus, the contention of the Revenue that tax on existing contracts prior to June 2007 could not be paid under Works Contact is not tenable. The demand raised in the impugned order under the category of “Commercial Construction or Industrial Service” cannot be sustained and hence, set aside - Interest and penalties are also set aside - appeal allowed - decided in favor of appellant.
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