2016 (8) TMI 545

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..... e Act, 1994 w.e.f. 01/6/2007 as held in the case CCE & CUS, Kerala vs. Larsen & Toubro Ltd. 2015 (8) TMI 749 - SUPREME COURT – service tax levied on works contract service – appeal dismissed – decided against revenue - Service Tax Appeal No. 53019 of 2014 - Final Order No. 52533/2016 - Dated:- 21-7-2016 - Shri Justice Dr. Satish Chandra, President and Shri B. Ravichandran, Member (Technical) .....

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..... it is a composite contract involving supply of materials and service. In such situation we find that the service tax on such works contract is liable only w.e.f. 01/6/2007 after the introduction of taxable category of works contract service . The Hon ble Supreme Court decision in the case of CCE CUS, Kerala vs. Larsen Toubro Ltd. reported in 2015 (39) S.T.R. 913 (S.C.) held that indivisible .....

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