2016 (5) TMI 681

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....ri Satish Kumar, SSC with Agrim Bhasin, Advocate, for the Respondent. ORDER This is an appeal filed by the Appellant against an order dated 9th November, 2015 passed by the Customs, Excise & Service Tax Appellate Tribunal ('CESTAT') requiring the Appellant to deposit Rs. 1.75 crores as pre-deposit and report compliance by 20th January, 2016. 2. At the outset, it is pointed out by Mr. C. Ha....

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....ed out that a further contention raised, but not considered by the CESTAT, is that in the light of the judgment of the Supreme Court in the Commissioner of Central Excise & Customs, Kerala v. Larsen & Turbo Ltd. - 2015 (2) SCC 461 a distinction had to be drawn between the value of goods supplied as part of the works contract and the value of the services rendered for the purposes of Service Tax. ....