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2016 (12) TMI 1334

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..... issue now stands decided by the Larger Bench of the Tribunal in the case of M/s Bhayana Builders (P) Ltd. Vs. CST [2013 (9) TMI 294 - CESTAT NEW DELHI (LB)], where it was held that such works contract is taxable only with effect from 1.6.2007 - Inasmuch as the period in the present case is prior to 1.6.2007, no differential demand can be raised against them - matter remanded for fresh considerati .....

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..... (P) Ltd. Vs. CST - 2013 (32) STR 49 (Tri.-LB). Apart from above, the ld. Advocate also submits that they were providing services under works contract and as per law declared by the Hon ble Supreme Court in the case of CCE Kerala Vs. Larsen Toubro Ltd. 2015 (39) STR 913 (SC) such works contract is taxable only with effect from 1.6.2007. Inasmuch as the period in the present case is prior to 1.6.2 .....

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