Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (1) TMI 1620 - AT - Service TaxLevy of Service Tax - works contract - construction of furnaces, plants, cast house etc. - HELD THAT:- Hon’ble Supreme Court in the case of Commissioner of Central Excise, Kerala vs Larsen & Toubro Ltd., [2015 (8) TMI 749 - SUPREME COURT], has held that prior to June, 2007 the ‘Works Contract Services’ were not subjected to Service Tax. The matter is remanded to the original authority to decide the issue de novo in the light of the law laid down by the Hon’ble Supreme Court in the case of Larsen & Toubro Ltd. - appeal allowed by way of remand.
|