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M/s. Aneri Construction Versus Commissioner of Central Excise & S.T., Surat

2015 (10) TMI 1054 - CESTAT AHMEDABAD

Liability of service Tax - Services of Laying Long Distance Pipelines under issue – Appellant contends that service tax is not leviable and opportunity of hearing must be given – Revenue contends that Appellant have not produced any evidence in suppo .....

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Larson & Toubro [2015 (8) TMI 749 - SUPREME COURT] followed – Decided in favour of the Appellant. - ST/303/2010 [ST/MA(Extn)/16215/2014] - A/11363/2015 - Dated:- 29-9-2015 - Mr. P.K. Das, Member (Judicial) AND Mr. P.M. Saleem, Member (Technical) Fo .....

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is in narrow compass. 2. The appellants were engaged in the services of Laying Long Distance Pipelines. According to the appellant, they have rendering the services as per contract and therefore, service tax is not leviable as held by the Hon'bl .....

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