2023 (9) TMI 816 - SCH - Service Tax

Levy of service tax - various projects executed by the appellant under Construction of Residential Complex Service and Works Contract Service - miscellaneous income which was treated as receipts towards construction services - HELD THAT - The issues which arise in these appeals are covered by the judgment of this Court in Total Environment Building Systems Pvt. Ltd. vs. Deputy Commissioner of Commercial Taxes and Others 2022 (8) TMI 168 - SUPREME COURT where it was held that The judgment in Larsen and Toubro Ltd. has been correctly decided and does not call for a reconsideration insofar as the period prior to 1st June, 2007 is concerned. Since the aforesaid judgment applies on all fours to these appeals, the Civil Appeals stand, accordingly, disposed of.

Summary

The Supreme Court of India, in a judgment by HON'BLE MRS. JUSTICE B.V. NAGARATHNA AND HON'BLE MR. JUSTICE UJJAL BHUYAN, condoned the delay. The appeals were disposed of as the issues were covered by a previous judgment. Pending applications were also disposed of.