2018 (4) TMI 1238

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..... Muralidharan, AC (AR), For the Respondent Per B. Ravichandran The appeal is against order dt. 12.3.2010 of Commissioner of Central Excise (Appeals), Chennai. 2. The appellants were undertaking various construction and finishing service in terms of composite works contract. They were registered with the department and were paying service tax under the category of 'construction of commercia....

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.... are not liable to service tax prior to 1.6.2007 in terms of the decision of Hon'ble Supreme Court in the case of CCE & CC Kerala Vs Larsen and Toubro Ltd.  2015 (39) STR 913 (SC). 4. We have heard both sides and perused the appeal records. 5. The demand in the present case relates to the period July 2005 to September 2006 which is prior to 1.6.2007. We have perused sample work orders a....