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2018 (4) TMI 1323 - AT - Service TaxWorks Contract - appellant has constructed City Centre in Tripura - Department has demanded service tax under the category of “Commercial or Industrial Construction Services” - Held that: - the Hon’ble Supreme Court in the case of Commr. of Central Excise & Customs, Kerala Vs. Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT], has observed that prior to 2007, the service tax on works contract is not leviable. After that, the service tax is leviable. Matter remanded to the adjudicating authority to decide the issue afresh - appeal allowed by way of remand.
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