CESTAT Five-Member Bench clarifies service tax applicability on works contracts before June 1, 2007, dismissing misstatement allegations.

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....Demand of service tax - there was a great deal of confusion whether works contracts were vivisectable and liable to service tax prior to 01.06.2007, so much so that the issue was thus decided by the Larger Five-Member Bench of CESTAT in the case of L&T - allegation of wilful misstatement / suppression of facts not sustainable - AT....