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2018 (9) TMI 33

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..... cision in the case of COMMISSIONER, CENTRAL EXCISE & CUSTOMS VERSUS M/S LARSEN & TOUBRO LTD. AND OTHERS [2015 (8) TMI 749 - SUPREME COURT], where it was held that such activities were covered w.e.f. 01.06.2007 under works contract service and for the earlier period the same activities which were covered by works contract service did not attract any service tax - appeal allowed - decided in favor o .....

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..... works contract service. The Original Authority confirmed the demand and learned Commissioner (Appeals) did not interfere with the same. Aggrieved by the said order appellant is before this Tribunal. 2. Heard the learned counsel for the appellant who has submitted that Hon ble Supreme Court of India in the case of Commissioner of Customs and Central Excise, Kerala vs. Larsen Toubro Ltd., repor .....

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..... able. 3. Learned AR for the Revenue has agreed that the issue is covered by the said ruling by Hon ble Supreme Court. 4. Having considered the submissions from both sides we hold that the issue is covered by ruling by the Hon ble Supreme Court in the said case of M/s Larsen Toubro Ltd. and, therefore, the submissions by learned counsel for the appellant are sustainable. We, therefore, set .....

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