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TMI Blog2024 (9) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner, Central Excise and Customs, Kerla vs. M/s Larsen and Toubro Ltd. (2016) 1 SCC 170 and subsequent judgment in Commissioner of Service Tax vs. Bhayana Builders (P) Ltd. 2018 (1) G.S.T.L. 118 (S.C.), wherein, Hon'ble the Supreme Court by relying on the judgment in M/s Larsen and Toubro Ltd.'s case (supra) observed as under:- "19. Matter can be looked into from another angle as well. In the case of Commissioner, Central Excise and Customs, Kerala v. M/s. Larsen & Toubro Ltd. (2016) 1 SCC 170. This Court was concerned with exemption notifications which were issued in respect of 'taxable services' covered by sub-clause (zzq) of clause (105) read with clause (25b) and sub-clause (zzzh) of clause (105) read with clause (30a) and (9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctivities which the Parliament is competent to levy service tax and covered by sub-clause (zzq) of clause (105) and sub-clause (zzzh) of clause (105) of Section 65 of Chapter V of the Act under which such notifications were issued. 2. Learned counsel for the petitioner has taken this Court to the exemption notification dated 01.03.2006 to point out that the explanation and conditions laid down in column No.7 of the notification relating to the commercial or industrial construction service goes contrary to the law laid down by Hon'ble the Supreme Court in M/s Larsen and Toubro Ltd.'s and Bhayana Builders (P) Ltd.'s case (supra). She has also submitted that on account of the aforesaid explanation show cause notice was issued on the basis of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e balance 33%. 3. Learned counsel submits that in view of settled law as above, the show cause notice issued by the respondents deserved to be quashed and the condition laid down in notification dated 01.03.2006 also should be treated as deleted in terms of the judgment of Hon'ble the Supreme Court in M/s Larsen and Toubro Ltd.'s and Bhayana Builders (P) Ltd.'s case (supra). 4. Learned counsel for the revenue fairly states that conditions go contrary to the settled law as laid down by Hon'ble the Supreme Court in M/s Larsen and Toubro Ltd.'s and Bhayana Builders (P) Ltd.'s case (supra). 5. Having noticed the judgments passed by the Hon'ble Apex Court, we are satisfied that so far as the contractor engages in commercial or industrial cons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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