COMMNR.,CENTRAL EXCISE & CUSTOMS, KERALA vs. M/S. LARSEN & TOUBRO LTD
Appeals are disposed of
C.A. No.-006770-006770 - 2004Supreme Court20 Aug 2015
9.
We have heard learned counsel for the parties. Before
examining the contentions made on the both sides, it will be
necessary to set out the Finance Act, 1994 insofar as it pertains
to the levy of service tax.
10.
Section 64. Extent, commencement and application.
(1)
This Chapter extends to the whole of India
except the State of Jammu
