2018 (4) TMI 1039

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....RDER Per: B. Ravichandran The matter is listed for stay. Since the appeal is relating to 2011, with the consent of both sides, after waiving the pre-deposit we take up the main appeal itself for a decision on merit. 2.  The only dispute in the present appeal is the valuation to be for taxing services rendered by the appellant. The two aspects of the valuation now in dispute are that the ab....

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.... well as the provision of service during the material time and the tax liability will arise only w.e.f. 01.06.2007, in view of the decision of the Apex Court in the case of Larson & Toubro Ltd. as reported as 2015 (39) STR 913 (S.C.); after 01.06.2007 they are discharging service tax under such services with composition rate, in terms of 2007 Rules. This aspect requires re-examination by the origi....