2016 (4) TMI 1171

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....imhan, Advocate, for the Appellant. Shri Sanjay Jain, Authorized Representative (DR), for the Respondent. ORDER [Order per : Archana Wadhwa, Member (J)]. - The appellant is engaged in providing renovation services which stand classified by the Revenue under the category of completion or finishing services falling under commercial or industrial construction services. The dispute in the pre....

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.... the order. It is the contention of the learned Advocate that there was no liability on their part to discharge any service tax in respect of works contract prior to 1-6-2007, in terms of the Hon'ble Supreme Court's decision in the case of CCE & CUS., Kerala v. Larsen & Toubro Ltd., reported in 2015 (39) S.T.R. 913 (S.C.). As such, the question of confirmation of differential demand becomes irrele....

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....07. It is well settled law that the law declared by the highest court of the country has to be interpreted in such a manner as if the same was the law, even prior to declaration of the same by Hon'ble Supreme Court. As such, we find favour with the appellant's stand that whatever duty stands paid by them was also wrongly paid as there was no tax liability on their part in view of the recent decisi....