2016 (6) TMI 776

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....icants Shri Rajeev Gupta & Shri Sanjay Jain, DR for the Respondent ORDER Per Archana Wadhwa As per the facts on record the appellant is engaged in the construction activities and they are registered with the department for the purpose of service tax under the category of construction services. They were paying service tax on the value of the services being provided by them. 2. As per the audi....

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....atest decision of the Hon'ble Supreme Court in the case of L&T Ltd. Vs. CCE Kerala 2015-TIOL-187-SC-ST they are liable to be taxed under the category of works contract, which became effective only w.e.f. 01.06.2007. As such there was no requirement for them to pay any service tax prior to 01.06.2007. He further submits that if the appellants are held liable to pay duty under the category of works ....