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of <h1>Supreme Court Upholds Decision in Tax Appeal Case</h1> <h3>Commissioner Versus Sobha Developers Ltd.</h3> The Supreme Court dismissed the appeals in line with the decision in Commissioner, Central Excise and Customs, Kerala v. Larsen and Toubro Ltd., finding ... Commercial or industrial construction service - Works Contract - Levy of service tax prior to 1.6.2007 - the decision in the case of Sobha Developers Ltd. Versus Commissioner of Central Excise and Service Tax, Bangalore [2009 (9) TMI 342 - CESTAT, BANGALORE] contested - Held that: - The present appeals, therefore, will be squarely covered by the decision of this Court in Larsen and Toubro Limited [2015 (8) TMI 749 - SUPREME COURT] - appeal dismissed - decided against the revenue. The Supreme Court dismissed the appeals based on the decision in Commissioner, Central Excise and Customs, Kerala v. Larsen and Toubro Ltd. The court found no grounds for reconsideration.
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