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2016 (8) TMI 545 - CESTAT NEW DELHI

2016 (8) TMI 545 - CESTAT NEW DELHI - TMI - Taxability maintenance and repair service construction of residential complex service works contract service composite contract involving supply of materials and services Held that: - indivisible works contract are liable to service tax only after the introduction of works contract service in the Finance Act, 1994 w.e.f. 01/6/2007 as held in the case CCE & CUS, Kerala vs. Larsen & Toubro Ltd. 2015 (8) TMI 749 - SUPREME COURT service tax lev .....

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r. The Revenue is aggrieved on the issue that the First Appellate Authority held that the respondents are not providing maintenance and repair service and are to be taxed under construction of residential complex service prior to 01/6/2007 and under works contract service after 01/6/2007, with eligible abatement of 67% in terms of Notification No. 01/2006-ST dated 01/3/2006. 2. We have heard both the sides and examined the appeal records. On careful perusal of the work order given by M/s Balco t .....

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