2016 (9) TMI 1361

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..... were contracts which can be vivisected and service tax liability can be demanded under the category of commercial or industrial construction services - Held that: - the law is now settled by the Hon’ble Apex Court in the case of Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT] wherein their Lordships have specifically held that works contract remains the works contract prior to and post-1- .....

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..... submission of the learned Counsel that they have entered into a contract for commercial construction works by a work order for BSNL, MTDC and MAHADA and claimed it as works contract services for the relevant period in question. It is his submission that the lower authorities have vivisected the said contract and demanded service tax under the category of commercial construction services. He would .....

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..... ategory of works contract service from 20-8-2007 and claimed before the lower authorities that all the activities prior to this date were not taxable. The findings of the first appellate authority, are, prior to the introduction of services of works contract on 1-6-2007, services given by the appellants in connection with the construction of commercial and industrial buildings were liable to be ta .....

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