TMI Blog2016 (9) TMI 586X X X X Extracts X X X X X X X X Extracts X X X X ..... . 01-06-2007 - Held that:- it is evident from the show cause notice as well as from the adjudication order that the contract entered by the appellant with the recipient of the services cannot be vivisected. Therefore, the decision of Hon’ble Apex Court in the Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT] is squarely applicable to the facts of this case. Therefore, the activities of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... place in the premises of the appellant and certain contracts taken into custody and on the analysis of the contracts, it was alleged that during the period 10-09-2004 to 15-06-2005, the appellant was engaged in the commercial and Industrial Construction services . Therefore, a show cause notice was issued to the appellant to demand the service tax alongwith interest and to impose penalty. The ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax provided by the appellant cannot be vivisected in that circumstance, in the light of the decision of the case of Larsen Toubro ltd. 2015 (39) S.T.R. 913 (S.C.), they are not liable to pay service tax. 4. On the other hand, the Ld. AR supported the impugned order. 5. Heard the parties and considered the submissions. 6. It is evident from the show cause notice as well as fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... work contract service , which was made chargeable to service tax w.e.f. 01-06-2007. In that circumstance, we hold that period prior to 01-06-2007, the activity undertaken by the appellant was not chargeable to service tax. 8. With these observations, we do not find any merit in the impugned order. The same is set aside and the appeal is allowed with consequential relief, if any. (Dictated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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