TMI Blog2018 (9) TMI 1371X X X X Extracts X X X X X X X X Extracts X X X X ..... on of “Works Contract” category of service w.e.f. 01.06.2007, the appellant had started discharging its service tax liability under the said category - Hon’ble Supreme Court decision in the case of Commissioner of Central Excise & Customs, Kerala vs. Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT], held that the assessee cannot be held liable to pay service tax under a different category p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hort issue is involved. 2. After hearing the learned DR and on going through the impugned orders we note that the appellant was providing services of painting the outer wall on newly constructed buildings and were registered under the category of Maintenance and Repair Services and were paying the service tax accordingly. However, with the introduction of Works Contract category of Services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Contract category of service w.e.f. 01.06.2007, the appellant had started discharging its service tax liability under the said category. As per the Hon ble Supreme Court decision in the case of Commissioner of Central Excise Customs, Kerala vs. Larsen Toubro Ltd. reported in 2015-TOIL-187-SC-ST, the assessee cannot be held liable to pay service tax under a different category prior to 01.07.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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