2018 (9) TMI 39

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..... lied by them. Relying on the decision of Hon’ble Apex Court in the case of Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT] wherein it has been held that if the assessee providing service along with goods, then the service is covered under ‘works contract’. Admittedly, the said service is taxable with effect from 01.06.2007 and for the prior period, if assessee is providing service along .....

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..... the period from 10.09.2004 to 31.05.2007. 2. Heard the parties. 3. Considering the fact that the appellant had entered into a composite contract wherein they had supplied the goods along with the service and paying VAT as works contract on the goods supplied by them. In that circumstances, relying on the decision of Hon ble Apex Court in the case of Larsen Toubro Ltd. reported at 2015 (39) .....

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