9911796707
TMI Blog2018 (10) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise & Customs, Kerala vs. Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT] - Revenue submits that inasmuch as the said decision of the Hon’ble Supreme Court was not available at the time of passing of the impugned orders and the applicability of the same is to be examined in the terms of the contract entered into by the appellant with the service recipient, the matter is required to be re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the same impugned order passed by the Commissioner vide which he has confirmed the demand of ₹ 3,65,19,824/- (Rupees Three crore sixty five lakh nineteen thousand and eight hundred twenty four only) alongwith the imposition of penalties. 2. Revenue is in appeal on the ground that the common penalties stand imposed under Sections 76, 77 78 of the Finance Act, 1994. 3. After hearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt s decision in the case of Commissioner of Central Excise Customs, Kerala vs. Larsen Toubro Ltd. reported in 2015-TOIL-187-SC-ST 4. Learned AR appearing for the Revenue submits that inasmuch as the said decision of the Hon ble Supreme Court was not available at the time of passing of the impugned orders and the applicability of the same is to be examined in the terms of the contract ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Larsen Toubro Ltd., (supra). Inasmuch as the matter is being remanded to the Adjudicating Authority would also examine the appellant s plea of services rendered to Railways being exempted, as also the demand being barred by limitation. 6. Further, as we have remanded the appellant s appeal, the Revenue s appeal which is only for imposition of separate penalties under separate sect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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