COMMNR.,CENTRAL EXCISE & CUSTOMS, KERALA vs. M/S. LARSEN & TOUBRO LTD
Appeals are disposed of
C.A. No.-006770-006770 - 2004Supreme Court20 Aug 2015
price
of the goods and materials supplied in a building
contract which had been entered into in two distinct
and separate parts as stated above.” (at para 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
