COMMNR.,CENTRAL EXCISE & CUSTOMS, KERALA vs. M/S. LARSEN & TOUBRO LTD
Appeals are disposed of
C.A. No.-006770-006770 - 2004Supreme Court20 Aug 2015
36)
5.
This is the historical setting within which the present
controversy arises.
6.
Service tax was introduced by the Finance Act, 1994 and
various services were set out in Section 65 thereof as being
amenable to tax. The legislative competence of such tax is to
be found in Article 248 read with Entry 97 of List
