2023 (9) TMI 816 - SC ORDER

Levy of service tax - various projects executed by the appellant under Construction of Residential Complex Service and Works Contract Service - miscellaneous income which was treated as receipts towards construction services - HELD THAT:- The issues which arise in these appeals are covered by the judgment of this Court in Total Environment Building Systems Pvt. Ltd. vs. Deputy Commissioner of Commercial Taxes and Others [2022 (8) TMI 168 - SUPREME COURT] where it was held that The judgment in Larsen and Toubro Ltd. has been correctly decided and does not call for a reconsideration insofar as the period prior to 1st June, 2007 is concerned.

Since the aforesaid judgment applies on all fours to these appeals, the Civil Appeals stand, accordingly, disposed of.