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TMI Blog2018 (8) TMI 1511X X X X Extracts X X X X X X X X Extracts X X X X ..... already laid down by the Apex Court in Larsen & Toubro [2015 (8) TMI 749 - SUPREME COURT], where it was held that Works contract were not chargeable to service tax prior to 1.6.2007 - the services provided by the appellant will not be exigible to service tax prior to 01.06.2007. For the period after 01.06.2007, the said services will have to discharge service tax liability under works contract ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellants are alleged to be providers of finishing services under construction service, in respect of commercial or industrial buildings and civil structures. They were registered under commercial construction service. In respect of contracts for partition work, paneling of work of wood, metal joinery and carpentry work, in respect of commercial or industrial buildings, the Department took ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... performed by the appellants is very much in the nature of works contract, which is a composite contract and cannot be vivisected. Appellants, in fact, have been discharging Sales Tax/VAT on the transaction. Hence, as per the judgement of the Hon ble Apex Court in Commissioner of C.Ex Cus. Kerala Vs. Larsen Toubro Ltd. (2015) 39 S.T.R. 913, the services in respect of works contract would become ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that they have discharged tax liability after 01.06.2007. 4. Heard both sides. 5. For the period prior to 01.06.2007, following the ratio already laid down by the Apex Court in Larsen Toubro (supra) and not Commissioner of Central Excise Service Tax, Karnataka Vs. M/s. Sobha Developers Ltd., [2017-TIOL-29-SC-ST], we hold that the services provided by the appellant will not be exigible t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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