TMI Blog2018 (11) TMI 35X X X X Extracts X X X X X X X X Extracts X X X X ..... d to be adjudicated in the light of law laid down by the Hon‟ble Supreme Court in the case of Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT] - the matter should be remanded to Commissioner for fresh decision - Appeal allowed by way of remand. - ST/507/2012-CU[DB] - FINAL ORDER NO. - 72529/2018- - Dated:- 31-10-2018 - Mrs. Archana Wadhwa, Member (Judicial) and Mr. Anil G. Shakkarw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are liable to be classified in the Work Contract Service‟. Such Work Contract Services‟ have been held to be taxable with effect from 01/06/2007, by the Hon‟ble Supreme Court in the case of CCE, Kerala vs. Larsen Toubro Ltd. 2015 (39) S.T.R. 913. Such confirmation of demand for the period prior to 01/06/2007 is required to be set aside. He has further submitted that the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal decision in the case of Macro Marvel Projects Ltd. vs. Commissioner of Service Tax, Chennai 2008 (9) TMI 80-CESTAT, Chennai which stand upheld by the Apex Court in the case of Commissioner vs. Macro Marvel Projects Ltd. 2012 (25) S.T.R. J154 (S.C.). As regards the demand for the period after 01/06/2007 to 31/03/2008, he submits that the demand stand confirmed under the Constructio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o Ltd. referred supra. 5. As such, we are of the view that the matter should be remanded to Commissioner for fresh decision. Inasmuch as the matter is being remanded, we leave all other issues open for re-decision of the Original Adjudicating Authority. We make it clear that we have not expressed any opinion on the various issues raised before us and the appellant would be at liberty to contest ..... X X X X Extracts X X X X X X X X Extracts X X X X
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