COMMNR.,CENTRAL EXCISE & CUSTOMS, KERALA vs. M/S. LARSEN & TOUBRO LTD
Appeals are disposed of
C.A. No.-006770-006770 - 2004Supreme Court20 Aug 2015
29A)(b). After taking out the “goods” element from such
contracts, what remains is the “labour and service” element
which, according to him, has been subjected to tax by various
entries in the Finance Act, 1994. Further, relying upon Section
23 of the Contract Act and Mcdowell and Company Ltd. v.
Commercial Tax Officer, 1985 (2) SCC 230, he went
