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TMI Blog2018 (8) TMI 1099X X X X Extracts X X X X X X X X Extracts X X X X ..... ce during the relevant period was not taxable in terms of the Hon’ble Supreme Court’s Judgement in the case of Larson & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT], the works contract service came under the ambit of service tax w.e.f. 01.06.2007. Thus, during the relevant period, the service itself was not taxable - appeal allowed - decided in favor of appellant. - Appeal No. ST/489/2009-DB ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y they have provided works contract service, the period involved is 2005-2006. During the said period, the works contract service were not taxable as held by the Hon ble Supreme Court in the case of Commissioner of Central Excise Customs, Kerala vs. Larsen Toubro Ltd 2015 (39) STR 913 (S.C), therefore, the entire service itself was not taxable. On this basis, the demand made on 2% VAT dedu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Larson Toubro Ltd., the works contract service came under the ambit of service tax w.e.f. 01.06.2007. Therefore, during the relevant period, the service itself was not taxable. However, the appellant is not disputing the service tax which was already paid by them. Considering the position of law that during the relevant period, there was no service tax leviable on works contract ser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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