2016 (6) TMI 775

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..... ndered will be correctly classifiable under Works Contract Service [65 (105) (zzzza) of Finance Act, 1994] and, therefore, the valuation for the purpose of levying service tax will have to be done under the provisions of Rule 2 A of the Service Tax (Determination of Value) Rules, 2006 because the appellant as per the records had not opted for the Compensation Scheme in terms of Rule 3 of the works .....

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..... med without allowing 67% abatement under Notification No.15/2004-ST or 1/2006-ST. (ii) In the light of Hon ble Supreme Court s judgement in the case of L T [2015 TIOL 187 (S.C.- S.T.)], no service tax is leviable for the service rendered under works contracts prior to 01.06.2007. (iii) The cenvat credit amounting to ₹ 7,116/- was taken during the periods April, 2006 to September, 2006 and Oc .....

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..... nd in the light of L T judgements. 4. We have considered the contentions of both sides. In the light of judgment of the Hon ble Supreme Court in the case of L T (supra) the demand for the Period prior to 01.06.2007 is not sustainable. Subsequent thereto (i.e. w.e.f. 01.06.2007) the service rendered will be correctly classifiable under Works Contract Service [65 (105) (zzzza) of Finance Act, .....

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