2017 (4) TMI 584 - SCH - Service Tax

Commercial or industrial construction service - Works Contract - Levy of service tax prior to 1.6.2007 - the decision in the case of Sobha Developers Ltd. Versus Commissioner of Central Excise and Service Tax, Bangalore 2009 (9) TMI 342 - CESTAT, BANGALORE contested - Held that - The present appeals, therefore, will be squarely covered by the decision of this Court in Larsen and Toubro Limited 2015 (8) TMI 749 - SUPREME COURT - appeal dismissed - decided against the revenue.

Summary

The Supreme Court dismissed the appeals based on the decision in Commissioner, Central Excise and Customs, Kerala v. Larsen and Toubro Ltd. The court found no grounds for reconsideration.