2018 (2) TMI 80

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.... Shri K. Veerabhadra Reddy, JC (AR) - for the Respondent ORDER Per: Bench Brief facts are that the appellants were undertaking completion and finishing services such as acoustic applications or fittings and other similar services like providing of false ceiling, acoustic panel partition relating to thermal and acoustic insulation etc, Department took the view that these are taxable servi....

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....Supreme Court in the case of Commissioner of Central Excise, Kerala Vs. Larsen & Toubro Ltd. - 2015 (39) STR 913 (SC). For the remaining period i.e. from 1.6.2007 to 31.3.2008, they had already discharged tax liability for that period under Commercial or Industrial Construction Service with a claim of abatement of 67%. However, since the services provided were works contract, they should get the b....

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.... the case of Larsen & Toubro Ltd. (supra), the appellants will not be liable to pay service tax prior to 1.6.2007. For the period from 31.6.2007 to 31.3.2008, considering the services as works contract service, they would be eligible for composition scheme as contended by Id. counsel. It is also noticed that the appellants have already discharged more than double the amount that would have been ot....