2024 (9) TMI 116

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....oner, Central Excise and Customs, Kerla vs. M/s Larsen and Toubro Ltd. (2016) 1 SCC 170 and subsequent judgment in Commissioner of Service Tax vs. Bhayana Builders (P) Ltd. 2018 (1) G.S.T.L. 118 (S.C.), wherein, Hon'ble the Supreme Court by relying on the judgment in M/s Larsen and Toubro Ltd.'s case (supra) observed as under:- "19. Matter can be looked into from another angle as well. In the case of Commissioner, Central Excise and Customs, Kerala v. M/s. Larsen & Toubro Ltd. (2016) 1 SCC 170. This Court was concerned with exemption notifications which were issued in respect of 'taxable services' covered by sub-clause (zzq) of clause (105) read with clause (25b) and sub-clause (zzzh) of clause (105) read with clause (30a) and (91....

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....tivities which the Parliament is competent to levy service tax and covered by sub-clause (zzq) of clause (105) and sub-clause (zzzh) of clause (105) of Section 65 of Chapter V of the Act under which such notifications were issued. 2. Learned counsel for the petitioner has taken this Court to the exemption notification dated 01.03.2006 to point out that the explanation and conditions laid down in column No.7 of the notification relating to the commercial or industrial construction service goes contrary to the law laid down by Hon'ble the Supreme Court in M/s Larsen and Toubro Ltd.'s and Bhayana Builders (P) Ltd.'s case (supra). She has also submitted that on account of the aforesaid explanation show cause notice was issued on the basis of a....