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Appellants Must Pay Service Tax on Turnkey/EPC Contracts Executed After June 1, 2007, as Works Contract Services.
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....Works Contract Service - Turnkey Contract - What matters is the fact that the contracts were executed by the appellants and payments received by them after 01/06/2007 and therefore they are liable to pay service tax on the taxable service tax under the head 'works contract service' on the turnkey/EPC contracts in question. - AT....