2018 (9) TMI 1670

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Ms. Radhika Chandrasekar, Advocate for the Appellant Shri A. Cletus, Addl. Commissioner (AR) for the Respondent ORDER Per Bench Brief facts are that the appellant is a building contractor and was engaged in construction of residential complex service. It was noticed that they executed works contract pertaining to construction of police quarters and according to the department, the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of goods during the execution of contract and therefore for the period prior to 1.6.2007, levy cannot sustain as per the decision of the Hon'ble Supreme Court in the case of Commissioner of Central Excise, Kerala Vs. Larsen and Toubro Ltd. - 2015 (39) STR 913 (SC). 3. In respect of the period after 1.6.2007, she submits that there is no liability to pay service tax since the entire constructio....