2018 (9) TMI 1499

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.... Shri Mohd Altaf (Asstt. Commr.) AR for Respondent ORDER Per: Archana Wadhwa Present appeal is filed by the appellant against the impugned order passed by the Commissioner while which he has confirmed the demand of Rs. 9,57,053/- (Rupees Nine lakh fifty seven thousand fifty three only) alongwith the imposition of penalties. 2. After hearing both the sides duly represented by Shri Mohd Altaf (....

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....al Excise & Customs, Kerala vs. Larsen & Toubro Ltd. reported in 2015-TIOL-187-SC-ST 3. Learned AR appearing for the Revenue submits that inasmuch as the said decision of the Hon'ble Supreme Court was not available at the time of passing of the impugned orders and the applicability of the same is to be examined in the light of the terms of the contract entered into by the appellant with the servi....