2016 (2) TMI 1287 - HC - Service Tax

Works Contract - imposition of liabilities referable to service tax - HELD THAT - The issue stands covered in favour of the respondent for the period in question as per the judgment of the Hon ble Supreme Court of India in Commissioner, Central Excise and Customs, Kerala v. Larsen and Toubro Limited 2015 (8) TMI 749 - SUPREME COURT where it was held that Works contract were not chargeable to service tax prior to 1.6.2007. Appeal dismissed.

Summary

The Kerala High Court dismissed the appeal filed by the Revenue challenging the CESTAT order related to service tax on works contracts. The issue was already decided in favor of the respondent by the Supreme Court in Commissioner, Central Excise and Customs, Kerala v. Larsen and Toubro Limited.