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2023 (9) TMI 1008 - CESTAT CHENNAINon-payment of service tax - non-filing of service tax return - construction of residential complex service - works contract or not - Period prior to 01.06.2007 - HELD THAT:- The period involved in the above appeal is clearly prior to 01.06.2007 and there is also no dispute that the nature of service alleged to have been rendered by the appellant was works contract. The Hon’ble Apex Court in the case of COMMISSIONER, CENTRAL EXCISE & CUSTOMS VERSUS M/S LARSEN & TOUBRO LTD. AND OTHERS [2015 (8) TMI 749 - SUPREME COURT] has observed Works contract were not chargeable to service tax prior to 1.6.2007. In view of the above specific decision and the undeniable claim of the appellant that what they provided was only works contract service, no tax is liable to be demanded on the construction contracts executed prior to 01.06.2007. Consequently, the impugned order, which cannot sustain, is set aside - appeal allowed.
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