2016 (11) TMI 1564 - AT - Service Tax

Works Contract Service - Levy of Service tax - Industrial and construction services - Held that - The matter needs to be sent back to the original adjudicating authority for fresh examination of issue of leviability of Service Tax on the industrial and construction services done under the work contract prior to 1.6.2007, following the judgement in the case of Commissioner of Central Excise, Kerala vs Larsen & Toubro Ltd. 2015 (8) TMI 749 - SUPREME COURT - appeal allowed by way of remand.

Summary

The Appellate Tribunal CESTAT NEW DELHI remanded the case to the original adjudicating authority for fresh examination of the issue of Service Tax on industrial and construction services done under the work contract prior to 1.6.2007, following the declaration of law by the Hon'ble Supreme Court in a specific case. The impugned order was set aside for a fresh decision based on the Supreme Court's decision.