2018 (11) TMI 168

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..... Respondent. ORDER Per: Mr. M.V. Ravindran 1. This appeal is directed against Order-in-Original No. 17/2008-09(RS), dated 31.12.2008. 2. Heard both sides and perused records. 3. On perusal of records, it transpires that the issue is regarding demand of service tax from the appellant for the period 2004-05 (from 10.09.2004) and 2005-06 under the category of "Commercial or Industrial Construc .....

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..... ase of Larsen & Toubro Ltd. [2015(39) S.T.R. 913 (S.C.)]. He draws our attention to the fact which has been recorded by the adjudicating authority that the contracts executed by the appellant herein in this appeal were works contract only. 5. After considering the submissions made by both sides and perusal of records, we find that the contracts which were awarded to the appellant herein with Andh .....

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