2016 (3) TMI 574

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.... Varun Gaba, Adv For the Respondent : Shri Amresh Jain, AR ORDER Per R K Singh Miscellaneous application has been filed for submission of additional grounds under CESTAT (Procedure) Rules, 1982. In the miscellaneous application, the appellant has sought permission to take on record additional submissions which are essentially of a legal nature and therefore the miscellaneous applicatio....

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....ntiating their claims in that regard. 3. Ld. consultant for the appellant has contended that (i) in the light of Supreme Court judgement in the case of Larsen & Toubro Ltd. vs. C.C.E. - 2015 (39) STR 913 (SC), no service tax is payable for the period prior to 01/06/2007 as the service was rendered under works contracts. (ii) it has all the evidence with regard to the value of the material and w....

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....of Larsen & Toubro Ltd. (supra). 5. We have considered the contentions of both sides. Indisputably, service was rendered under works contracts involving both Labour and supply of materials and therefore in the light of the judgement of Supreme Court in the case of Larsen & Toubro Ltd. (supra), no service tax would be payable prior to 01/06/2007. Needless to say however that whatever amount is r....