TMI Blog2018 (8) TMI 901X X X X Extracts X X X X X X X X Extracts X X X X ..... le Supreme Court in the case of CCE, Kerala vs. Larsen and Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT] while analyzing the issues in the impugned order. It would therefore be appropriate to set aside the order and to remand back the matter to the first appellate authority for fresh determination in the light of the judgment of Hon’ble Supreme Court in the case of CCE, Kerala vs. Larsen and Toubro Ltd. - Appeal allowed by way of remand. - ST/413/2007-DB - Final Order No. 21139 / 2018 - Dated:- 14-8-2018 - HON'BLE MR. S.S GARG, JUDICIAL MEMBER And HON'BLE MR. DEVENDER SINGH, TECHNICAL MEMBER Mr. Syeed Peeran, Advocate For the Appellant Mr. N. Jagadish, AR For the Respondent ORDER Per : Devender Singh Brief ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the Finance Act, 1994 during the relevant period. It was argued that in view of the judgment of Hon ble Supreme Court in the case of CCE, Kerala vs. Larsen and Toubro Ltd.: 2015 (39) STR 913 (SC), service tax cannot be levied for the period prior to 1.6.2007. It was also submitted that sales tax and service tax are not liable to be paid on the sale value. Contention is that they were paying service tax on the activity of repairing vehicles and were paying sales tax i.e., work contracts tax on the painting activity in terms of Sales Tax Act. Since they were paying works contract tax on the entire amount, they were not liable to pay service tax on the service component. In this regard, he relied upon the following judgments: Imagic C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by their sub-contractors and the paint for the work was supplied by the appellants. The appellants are contesting the levy of service tax on the above work on the contention that they are paying work contract tax to the state government; hence, the same activity cannot be subjected to another tax, namely, service tax. In the impugned order, the Ld. Commissioner (Appeals) has taken the view that mere payment of work contract tax by itself will not lead to exemption from service tax. Further, it is not disputed that the said activity was in the nature of the work contract. The appellants have relied on the judgment of Hon ble Supreme Court in the case of CCE, Kerala vs. Larsen and Toubro Ltd. (supra) in their support. They have also claimed t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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