COMMNR.,CENTRAL EXCISE & CUSTOMS, KERALA vs. M/S. LARSEN & TOUBRO LTD
Appeals are disposed of
C.A. No.-006770-006770 - 2004Supreme Court20 Aug 2015
15% for fabrication and installation of
elevators (lifts) and escalators, is self-contradictory,
for once it is treated as a composite contract
invoking labour and service, as a natural corollary, it
would be works contract and not a contract for sale.
To elaborate, the submission that the element of
labour and service can be deducted from the total
contract value
