2017 (8) TMI 1343

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.... Manoj, Advocate for the Appellant Shri A. Cletus, Addl. Commissioner (AR) for the Respondent JUDGEMENT Per Bench The appellant is engaged in execution of works contract such as construction of residential and commercial complex. The main issue in the above case is with respect to demand of service under Commercial or Industrial Construction Services. At the time of hearing, the learne....

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....the impugned order. 4. We find that the issue with regard to service tax on Commercial or Industrial Construction Services is prior to 1.6.2007 and stands covered in the case of Larsen & Toubro Ltd. (supra) as submitted by the learned counsel for the appellant. Following the same, we hold that the demand in respect of Commercial or Industrial Construction Services is unsustainable. The second i....