2018 (4) TMI 1238

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... are for execution of composite works contract involving supply of materials involving payment of VAT and provision of labour. As such, these contracts cannot be subjected to tax liability prior to 1.6.2007 as held by the Apex Court in the case of L & T Ltd. [2015 (8) TMI 749 - SUPREME COURT] - As such, the whole demand in the present proceedings are not legally sustainable - appeal allowed - decid .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 33% of the gross value. The Revenue entertained a view that such abatement is not available to completion and finishing services. Accordingly proceedings were initiated against the appellant resulting in the confirmation of differential service tax liability by denying the abatement under the said notification. 3. The ld. consultant appearing for the appellant submitted that the works executed .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ract involving supply of materials involving payment of VAT and provision of labour. As such, these contracts cannot be subjected to tax liability prior to 1.6.2007 as held by the Apex Court in the case of L T Ltd. (supra). As such, we find that the whole demand in the present proceedings are not legally sustainable. Accordingly, the impugned order is set aside and the appeal is allowed with con .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X