2018 (1) TMI 1620

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..... Excise, Kerala vs Larsen Toubro Ltd., [ 2015 (8) TMI 749 - SUPREME COURT ], has held that prior to June, 2007 the Works Contract Services were not subjected to Service Tax. The matter is remanded to the original authority to decide the issue de novo in the light of the law laid down by the Hon ble Supreme Court in the case of Larsen Toubro Ltd. - appeal allowed by way of remand. - HON BLE MR. JU .....

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..... Gaur, learned counsel for the assessee-Appellants and Shri Sanjay Jain, learned DR for the Revenue. 4. The learned counsel for the assessee-Appellants submits that the Hon ble Supreme Court in the case of Commissioner of Central Excise, Kerala vs Larsen Toubro Ltd., 2015 (39) STR 913 (SC), has held that prior to June, 2007 the Works Contract Services were not subjected to Service Tax. He also subm .....

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