TMI Blog2017 (4) TMI 1049X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice became taxable is correct. This is the law that has been laid down by the Hon’ble Apex Court in the landmark judgment in the case of CCE & Cus., Kerala Vs Larsen & Toubro Ltd.[2015 (8) TMI 749 - SUPREME COURT]. - appeal allowed - decided in favor of appellant. - ST/47/2008 & ST/172/2008 - 40640-40641/2017 - Dated:- 19-4-2017 - Ms. Sulekha Beevi C.S. Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri Sayed Tausif Ali, G.M (Appellant No.1), Shri S. Gokarnesan, Advocate (Appellant No.2) For the Appellant Shri S. Nagalingam (AC), A.R For the Respondent ORDER Per: Madhu Mohan Damodhar Both these appeals being related on the same issue, although emanating from different impugned orders, ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of Mayiladuthurai Underground Drainage System (MUDS). The payments were received by Anchor from Taher Ali for the works as stated above. It appeared to the department that the service rendered by Anchor to Taher Ali are taxable service in relation to commissioning and installation for the period 01.07.2003 to 09.09.2004 and erection, commissioning or installation for the period 10.09.2004 to 23.10.2006. Accordingly, a SCN dt. 1.2.2008 was issued to Anchor inter alia proposing demand of service tax of ₹ 78,17,768/- along with interest thereon and imposition of penalties under various sections of Finance Act, 1994. In adjudication, original authority vide impugned order dt. 07.05.2008 while extending cum duty benefit, however confir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.06.2007 from which date works contract service became taxable is correct. This is the law that has been laid down by the Hon ble Apex Court in the landmark judgment in the case of CCE Cus., Kerala Vs Larsen Toubro Ltd. - 2015 (39) STR 913 (SC) . The above view of the Hon ble Apex Court has been reiterated in a number of subsequent judgements including a recent one in the case of Commissioner Vs Sobha Developers Ltd. - 2017 (4) TMI 584-SC. 9. Ratio of the Supreme Court has also been followed in a number of Tribunal decisions, including by this very Bench in the case of Land Mark Construction Vs CST Chennai - 2016 (9) TMI 1238 CESTAT Chennai and in the case of True Value Homes (India) Pvt. Ltd. Vs CST Chennai vide Fina ..... X X X X Extracts X X X X X X X X Extracts X X X X
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