2018 (1) TMI 1583

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....er, Advocate, for Appellant Shri Mohd. Altaf, Assistant Commissioner (AR), for Respondent ORDER The appellant-assessee is in appeal against the impugned Order-in-Appeal, by which the Commissioner (Appeals) has upheld the demand of Service Tax with interest and penalty under Sections 76, 77 and 78 of the Act. 2. The brief facts of the case are that the appellant is engaged in constructi....

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....(paid by M/s. IOCL) and in the fact of such payment of work contract tax, the instant services cannot be subjected to any service tax. 5. It is further urged by the learned counsel that in view of the ruling of Hon‟ble Supreme Court in the case of Commissioner of Central Excise v. Larsen & Toubro Ltd. - 2015 (39) S.T.R. 913 (S.C.). Admittedly, the appellants have used materials for execut....