2017 (4) TMI 802

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..... n the month of April, 2005 then the service tax on the works contract is not leviable which came into existence on 1-6-2007 - The BDA is Government agency so the genuineness of the bills and contract signed by and raised against BDA cannot be doubted - demand not sustainable - appeal dismissed - decided against Revenue. - ST/3261/2012 - Final Order No. ST/A/55602/2016-CU(DB) - Dated:- 25-11-2016 .....

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..... tice. The adjudicating authority has demanded the service tax. But the Commissioner by its impugned order has cancelled the order by observing that the period involved in the case is 2005-06 to 2007-08. The entire work was completed on 4-4-2007. The service tax came into existence on the residential services w.e.f. 1-6-2007. In other words, the entire work was provided prior to that period. So the .....

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