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TMI Blog2018 (2) TMI 479X X X X Extracts X X X X X X X X Extracts X X X X ..... the definition of "Rent-a-Cab service" or under "Tour Operator service" - demand set aside. Levy of service tax - construction services within the period prior to 01.06.2007 - Held that: - The Hon'ble Apex Court in the case of Commissioner, Central Excise & Customs Versus M/s Larsen & Toubro Ltd. and others [2015 (8) TMI 749 - SUPREME COURT] has held that works contract service prior to 01.06.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Works Contract) provided by the appellant to BSNL, Erode during the period 04.12.2004 to 31.03.2006. The appellants were issued with show cause notices demanding service tax for services rendered under the category of 'Rent-a-Cab services' as well as 'Construction services'. After adjudication, original authority confirmed the demand along with interest as well as imposed penalties ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dgment rendered by the Apex Court in the case of CCE CC Kerala Vs Larsen Toubro Ltd. - 2015 (39) STR 913 (SC) since the period involved is prior to 01.6.2007 when Works Contract was introduced under Section 65 (105) (zzzza) of the Act. 3. Ld. A.R reiterated the findings in the impugned order. 4. Heard both sides. From the submissions made on behalf of both sides, it is found that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ard to construction services fall within the period prior to 01.06.2007. The Hon'ble Apex Court in the case of L T Ltd. (supra) has held that works contract service prior to 01.06.2007 cannot be subject matter to levy of service tax. Following the same, we find that the demand raised for the construction services is also not sustainable. 6. In the result, impugned orders are set aside a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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