2017 (10) TMI 284

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nishing and completion services is a subcategory of main service which is CICS - appeal allowed - decided in favor of appellant. - ST/186/2009 - FINAL ORDER No. 41261/2017 - Dated:- 19-7-2017 - Ms. Sulekha Beevi, Member (Judicial) and Shri Madhu Mohan Damodhar, Member (Technical) Ms. Shivaranjini, Advocate, for the appellant Shri S. Govindarajan, AC (AR) for the Respondent. ORDE .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t and imposed penalty under Section 76 of the Finance Act, 1994. In appeal, the same was upheld. Hence this appeal. 2. At the time of hearing, the Ld. Counsel Ms. Shivaranjini submitted that the period involved is prior to 01.06.2007 and is covered by the judgment of the Hon ble Apex Court in the case of Commissioner Vs. Larsen Toubro Ltd. - 2015 (39) STR 390 (S.C) followed in 2017 (48) S .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X