Commnr.,Central Excise & Customs, ... vs M/S. Larsen & Toubro Ltd on 20 August, 2015
(b) The position regarding composite works contract with reference to service tax liability has been settled by the Hon'ble Supreme Court in the case of CCE & CC Kerala Vs Larsen & Toubro Ltd. - 2015 (39) STR 913 (SC). It is now well settled position that no composite services contract involving supply of materials can be subject to service tax prior to 1.6.2007.