2018 (5) TMI 833

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.... AR for the Respondent Per: Justice (Dr.) Satish Chandra: All the three appeals have been filed against the common Order-in-Original No. 14-16/S.Tax/D-I/2014 dated 29.03.2014 passed by the Commissioner of Central Excise, Delhi in terms of which Service tax demand was raised alongwith interest and penalties for the period October, 2004 to September, 2009, under "Commercial and Industrial Constr....

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....n perusal of record, it is evident that services rendered under works contract prior to 01.06.2007 and was not taxable as has been held by Supreme Court in the case of Larsen & Toubro Limited vs. CCE-2015 (39) STR 913 (SC). 5. Further, the Tribunal in the case of AFCONS Infrastructure Limited vs CCE, Mumbai-II- 2015 (38) STR 194 (Tri. Mum.) has held that the construction for DMRC are not liable ....