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2016 (3) TMI 783 - CESTAT NEW DELHI

2016 (3) TMI 783 - CESTAT NEW DELHI - TMI - Liability of Service tax prior to 1.6.2007 - Works Contract - Held that:- it is now settled by the Supreme Court in the case of Commissioner, Central Excise & Customs Versus M/s Larsen & Toubro Ltd. and others [2015 (8) TMI 749 - SUPREME COURT] that works contract was not liable to service tax prior to 1.6.2007. It is also settled by the CESTAT judgment in the case of Bhayana Builders (P) Ltd. vs. CST, Delhi [2013 (9) TMI 294 - CESTAT NEW DELHI (LB)], .....

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Shri Rupendra Singh, Adv ORDER Per R K Singh Revenue's appeal is against the order-in-original dated 30.11.2011. Revenue has contended that primary adjudicating authority dropped the demand under erection, commissioning or installation service by holding that service was rendered under composite contract which were not liable to service prior to 1.6.2007 while the period involved in this appeal is July 2003 to March 2006 and the allowing of abatement under Notification No.1/2006-ST in spite .....

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, Delhi - 2013 (32) STR 49 (Tri-LB). Ld. A.R. for appellant/Revenue however contended that some of the contracts were pure sweat contracts involving no supply of goods and therefore the service tax would be leviable under ECIS. 2. Ld. Advocate for the respondent contended that all the contracts were works contracts and in the light of the Supreme Court judgment in the case of Larsen & Toubro Ltd. holding that works contracts were be liable to service tax prior to 1.6.2007, the Revenue's .....

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