2017 (5) TMI 623

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....as, Advocate for the Appellant. Sh. Guna Ranjan, Superintendent (AR) for the Respondent. ORDER The present appeal is filed by the appellant against the Order-in-Appeal No. 36/2012 dated 11.07.2012.  The period of dispute is 10.09.2004 to 25.07.2006.  2.   The brief facts of the case are that during the period under consideration the appellant was engaged in the work....

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....Sh. Guna Ranjan, Ld. AR for the respondent .We are in agrrement with the Ld Counsel that the issue in dispute has been finally settled by the Hon'ble Supreme Court in the case of CCE & Cus, Kerala Vs Larsen & Toubro Ltd., [2015 (39) STR 913 (SC)] where it was observed in Para 24 as follows: 24. A close look at the Finance Act, 1994 would show that the five taxable services referred to in the ch....

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....posite works contracts, such as are contained on the facts of the present cases. It will also be noticed that no attempt to remove the non-service elements from the composite works contracts has been made by any of the aforesaid Sections by deducting from the gross value of the works contract the value of property in goods transferred in the execution of a works contract. Thus the service tax c....