TMI Blog2018 (9) TMI 1072X X X X Extracts X X X X X X X X Extracts X X X X ..... to 31.05.2007. That the issue being a works contract whether subject to service tax prior to 1.6.2007 has been settled by the judgment of the Hon’ble Supreme Court in the case of Commissioner Vs. Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT] - appeal allowed - decided in favor of appellant. - Appeal No.ST/735/2010 - Final Order No. 42124/2018 - Dated:- 26-7-2018 - Ms. Sulekha Beevi C. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f service tax levy on the above services w.e.f. 10.09.2004. They surrendered their Service Tax Registration on 26.04.2007 and thereafter obtained registration under Works Contracts Services on 26.06.2007 and started discharging service tax under Works Contracts Services . On scrutiny of records of the appellants by the audit party in 2008, it was noticed that the appellant ought to have paid serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner Vs. Larsen Toubro Ltd. 2015 (39) STR 390 (SC). We also note that the Coordinate Bench in the case of CCL Products (India) Ltd. Vs. Commissioner of Central Excise, Guntur 2017 (48) STR 50 (Tri. Hyd.), in a similar matter had set aside the demand relying upon the judgment of the Hon ble Supreme Court on identical set of facts. 3. Following the same, we hold that the demand is un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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