2015 (11) TMI 564

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....arwal, C. A. For the Respondent : Ms. Suchitra Sharma, Commissioner (AR) ORDER Per: R. K. Singh: Stay application alongwith appeal has been filed against modification of stay order 03/OPD/ST/JPR-II/2013 dated 23.01.2014 in terms of which the Commissioner (Appeals) ordered pre-deposit of Rs. 25 lakhs under Section 35F of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 199....

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....t of the Hon'ble Supreme Court in the case of Larsen & Toubro Limited holding that works contracts were not liable to service tax prior to 01.07.2006, the demand pertaining to the period upto 31.05.2007 is prima-facie not sustainable. We also observe that rendition of service involved supply of goods and therefore prima-facie the appellant was entitled to the benefit of Notification No. 1/2006-ST ....