2017 (12) TMI 90

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....Commissioner (AR) for the Respondent ORDER The appellants were registered under the category of 'Commercial or Industrial Construction Service'. They were providing services like making full/half height glass partition, fixing of flush door, pinup board, decorative skirting, fixing up table, workstation, conference table, gypsum wall panels etc. as part of the construction services. They availed....

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....005 to 30.9.2007 and the demand for the period prior to 1.6.2007 is not sustainable in view of the judgment of the Hon'ble Supreme Court in the case of Commissioner of Central Excise, Kerala Vs. Larsen & Toubro Ltd. - 2015 (39) STR 913 (SC). With regard to the demand after 1.6.2007, ld. Counsel submitted that the appellant is accepting the liability and the matter may be remanded for quantificatio....

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....ubject to levy of service tax prior to 1.6.2007 has been settled by the judgment of the Apex Court in the case of Larsen & Toubro Ltd. (supra). The appellant having accepted the liability after 1.6.2007 and for re-quantification of demand for this period, the matter is required to be remanded, which we hereby do. We do accept the contention of the appellant that the issue of classification of this....