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1 - 2 of 2 (1.60 seconds)Commnr.,Central Excise & Customs, ... vs M/S. Larsen & Toubro Ltd on 20 August, 2015
4. In the impugned order, the Commissioner (Appeals) has taken the view that the service rendered by the assessee is rightly classifiable under the category of works contract service, since the service rendered was in the nature of a composite contract involving supply of goods as well as rendering of service. We are in agreement with the findings of the ld. Commissioner (Appeals). This view finds support in the decision of the Honble Supreme Court in the case of CCE Vs. Larsen & Toubro Ltd. 2015 (39) STR 913 (SC). Since the disputed period is prior to the date of introduction of works contract services, no service tax will be payable by the assessee. Consequently, the refund claim is admissible on merits.
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