No service tax on composite works contract services before 1.6.2007

Sconce Global Private Limited VS Commissioner of Service Tax (CESTAT Delhi) CESTAT held that there was no levy of service tax on composite works contract services involving supply of goods/deemed supply of goods and rendering services under any head before 1.6.2007. It is undisputed that the services provided by the appellant were on turnkey basis and a composite amount is charged by the appellant for its services and for the goods used in providing them. It is undisputed that the appellant treated this as works contract services and paid VAT to the respective State Governments as appropriate....