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TMI Blog2015 (11) TMI 1489X X X X Extracts X X X X X X X X Extracts X X X X ..... V Ravindran This appeal is filed by Revenue against Order-in-Appeal No. SR/421/NGP/2010 dated 30.11.2010. The assessee-respondent has filed a Cross Objection against the appeal filed by the Revenue. 2. Heard both sides and perused the records. 3. The issue involved in this case is whether the respondent herein is liable to discharge the service tax during the period 10.09.2004 to 31.03.2008 on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n merits the issue is now decided by the Tribunal in the case of Larsen and Toubro Ltd. V. Commissioner of Service Tax, Delhi - 2015 (318) ELT 633 (Tri. - LB). The full Bench has held that contracts entered into prior to 01.06.2007, even if they are works contract, they can be vivisected and service tax can be demanded. Respectfully following the same, we hold that the issue on merits is against t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... much the entire issue of whether the composite contract/works contract should be vivisected or not was the question of dispute before the judicial forum. The five Members full Bench of the Tribunal has concluded the issue in March 2015 hence the issue being a question of classification and the valuation, we are of the view that the respondent could be entertained a bonafide belief as to non-applic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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