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2022 (2) TMI 958 - AT - Service TaxLevy of Service Tax - Construction of Commercial Complex Services - period both prior to 01.07.2010 and thereafter - HELD THAT:- The issue is squarely covered by the decision of Hon’ble Supreme Court in COMMISSIONER, CENTRAL EXCISE & CUSTOMS VERSUS M/S LARSEN & TOUBRO LTD. AND OTHERS [2015 (8) TMI 749 - SUPREME COURT], wherein it has been held that demand would not legally sustain in case the same is not raised in the category of Works Contract Service. Since the issue is no longer res integra and stands decided by the Hon’ble Supreme Court, it is not considered necessary to deal with the other grounds raised in the appeal - appeal allowed - decided in favor of appellant.
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