Commissioner (Appeals) incorrectly upheld Works Contract Service demand; Service Tax not applicable to post-June 1, 2007 composite contracts.

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....Erection, Commissioning and Installation Services - composite contract - Commissioner (Appeals) has travelled beyond the Show Cause Notice to confirm the demand under Works Contract Service which is highly erroneous and unsustainable - demand of Service Tax under Erection, Commissioning and Installation Services cannot sustain for composite contracts for the period post 01.06.2007....