2015 (10) TMI 2291

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....r Justice G. Raghuram : Heard ld. counsel for the appellant and ld. Departmental Representative for Revenue. 2. Assessee has preferred the appeal against the adjudication order dated 26.02.2009 passed by C.C.E.(Adjn), New Delhi confirming service tax demand of Rs. 10,80,68,227/-; appropriated Rs. 10,60,98,488/- and Rs. 19,69,788/-, already remitted by the appellant towards the tax component; Con....

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....t by a Show Cause Notice dated 19.12.2007 alleging rendition of the taxable Commercial or Industrial Construction Service (CICS) defined under Section 65 (25b) read with Section 65 (105) (zzq) of the Act proposing levy of tax, interest and penalty as was eventually confirmed. The appellant contested the proceedings contending inter alia, that the works executed by it and the services provided th....

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....o into the execution of the composite contract, the contract is involved is clearly a works contract. 7. The issue whether works contract is taxable under the category of CICS prior to 01.06.2007 is no longer res integra. The issue stands concluded by the judgement Supreme Court in CCE, Kerala Vs. M/s. Larsen & Toubro Ltd. & Anr [2015-SCC Online-SC-738] which categorically and unambiguously decla....