TMI Blog2018 (1) TMI 1620X X X X Extracts X X X X X X X X Extracts X X X X ..... ices were not subjected to Service Tax. The matter is remanded to the original authority to decide the issue de novo in the light of the law laid down by the Hon ble Supreme Court in the case of Larsen Toubro Ltd. - appeal allowed by way of remand. - Service Tax Appeal No. 56346 of 2013 - FINAL ORDER NO. 50352/2018 - Dated:- 23-1-2018 - HON BLE MR. JUSTICE (DR.) SATISH CHANDRA, PRESIDENT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, learned counsel for the assessee-Appellants and Shri Sanjay Jain, learned DR for the Revenue. 4. The learned counsel for the assessee-Appellants submits that the Hon ble Supreme Court in the case of Commissioner of Central Excise, Kerala vs Larsen Toubro Ltd., 2015 (39) STR 913 (SC), has held that prior to June, 2007 the Works Contract Services were not subjected to Service Tax. He als ..... X X X X Extracts X X X X X X X X Extracts X X X X
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