TMI Blog2017 (10) TMI 443X X X X Extracts X X X X X X X X Extracts X X X X ..... Held that: - Without delving into the claim to be a ‘project management consultant’, we find that that such composite contract are ‘works contract service’ that are taxable only with effect from 1st June 2007 as held by the Hon’ble Supreme Court in Commissioner of Service Tax v. Larsen & Toubro Ltd [2015 (8) TMI 749 - SUPREME COURT] - demand for the period prior to 1st June 2007 cannot survive - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 94. 2. At the centre of the dispute is the agreement between the appellant and M/s Miltech Industries Pvt Ltd who had engaged the appellant to carry out activities related to execution of the project of the latter. 3. The first appellate authority had reduced the tax demand by allowing abatement of 67% of taxable value as provided for in notification no.15/2004-ST dated 10 th September 2004 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices. 5. We have heard both the Learned Chartered Accountant and Learned Authorised Representative. 6. Without delving into the claim to be a project management consultant , we find that that such composite contract are works contract service that are taxable only with effect from 1 st June 2007 as held by the Hon ble Supreme Court in Commissioner of Service Tax v. Larsen Toubro L ..... X X X X Extracts X X X X X X X X Extracts X X X X
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