2018 (9) TMI 1504

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..... id services should had been adopted by the Authorities below, for confirmation of demand - However, he fairly agrees that neither the said plea was raised before the Authorities below nor the relied upon decision of Hon’ble Supreme Court in COMMISSIONER, CENTRAL EXCISE & CUSTOMS VERSUS M/S LARSEN & TOUBRO LTD. AND OTHERS [2015 (8) TMI 749 - SUPREME COURT] was available at the time of adjudication .....

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..... taken by the revenue, as regards the services provided by the appellant to M/s IFFCO, Bareli. During the investigation the appellant produced various works order, which was placed upon him for execution of the work. They also procured the relevant information from M/s IFFCO, Bareli, as regards the payments made to the appellant for the works done by him. 2. Based upon the investigations, procee .....

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..... d by the appellant were correctly classifiable under the Works Contract Service and as such the rate applicable to the said services should had been adopted by the Authorities below, for confirmation of demand. For the above proposition, he relies upon the Hon ble Supreme Court s decision in the case of Commissioner of Central Excise Customs, Kerala Vs Larsen Toubro Ltd. reported at 2015 (39 .....

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