TMI Blog2016 (10) TMI 579X X X X Extracts X X X X X X X X Extracts X X X X ..... f appellant comes within the ambit of works contract? - Held that: - the decision in the case of L&T Ltd. vs, CCE Kerala [2015 (8) TMI 749 - SUPREME COURT] apply where it was held that the services falling under the category of works contract cannot be taxed prior to 01.06.2007. Demand of service tax not sustainable - appeal rejected - decided against Revenue. - Appeal No. ST/486/2010-CU(DB) - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olves consumption of goods in providing the service and the same are under a contract which involves transfer of property in execution of such contract and thus clearly taxable in the category of work contract service with effect from 01.06.2007. The work done by the appellant for BSNL, Dewas Vikas Pradhikaran and Nagar Palika Dewas is with material contract. The fact that the service provided by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s agree that the issue is now covered by the Hon'ble Supreme Court in the case of L T Ltd. vs, CCE Kerala 2015-TIOL-187-SC-ST . It stands held in the said decision of the Hon'ble Supreme court that the services falling under the category of works contract cannot be taxed prior to 01.06.2007. 5. In view of the foregoing we reject the appeal filed by the Revenue. (Dictated and Pronoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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