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2018 (5) TMI 313 - AT - Service TaxCommercial construction service - non-payment of service tax - Held that: - the appellant had claimed that the services rendered by them are ‘works contract service’. It is difficult to accept the appellant’s claim at this stage and apply the principles laid down by the Hon'ble Apex Court in the case of Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT]. It is prudent to remand the matter to the adjudicating authority to ascertain as to whether the appellant’s claim is right or otherwise - appeal allowed by way of remand.
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