2016 (9) TMI 139

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..... s Contract’ w.e.f. 01.06.2007, the services cannot be taxed under the individual category, which were in existence prior to the said date. This has been decided in the case Larson & Toubro Ltd. Vs CCE 2015 (8) TMI 749 - SUPREME COURT – matter remanded – appeal disposed off – decided in favor of appellant. - Service Tax Appeal No. 59522 of 2013 with Service Tax Stay Application No. 60206 of 2013 .....

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..... tegory of Works Contract Services w.e.f. 01.06.2007 and as such they cannot be taxed under Erection, Commissioning or Installation or Management, Maintenance and Repair services etc. The adjudicating authority by not accepting the Appellants stand had taxed them under the category which were in existence before the introduction of Works Contract Services w.e.f. 01.06.2007. 3. We find .....

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