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2024 (1) TMI 893 - CESTAT BANGALOREAbatement under N/N. 1/2006-ST dt. 01/03/2006 - Construction of Complex Services - period 16/06/2005 to 31/03/2008 - HELD THAT:- It is not in dispute that for the period prior to 01/06/2007, the appellant has rendered construction of complex services, which included both material as well as service components; hence squarely fall under the category of ‘Works Contract Service’. Also, during the course of hearing, the appellant has submitted the VAT returns filed by the appellant during the relevant period under Works Contract Service. In these circumstances, denial of benefit of composite scheme under Works Contract Service w.e.f. 01/06/2007, is bad in law and levy of service tax prior to 01/06/2007. when the services are in the nature of ‘Works Contract Service’ also cannot be sustained in view of the judgment of the Hon’ble Supreme Court in the case of Total Environment Building Systems (P) Ltd. Vs. Deputy Commissioner of Commercial Taxes [2022 (8) TMI 168 - SUPREME COURT]. The impugned order set aside - appeal allowed.
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