COMMNR.,CENTRAL EXCISE & CUSTOMS, KERALA vs. M/S. LARSEN & TOUBRO LTD
Appeals are disposed of
C.A. No.-006770-006770 - 2004Supreme Court20 Aug 2015
iv)], and the cost of
consumables such as water, electricity, fuel, etc.
which are consumed in the process of execution of
a works contract [item No. (v)] and other similar
expenses for labour and services will have to be
excluded as charges for supply of labour and
services. The charges mentioned in item No. (vi)
cannot, however, be excluded
