COMMISSIONER Vs. LARSEN AND TOUBRO LTD

JUDGEMENT

(1.) These tax appeals have been filed by the department challenging the judgement of Customs, Excise & Service Tax Appellate Tribunal ("CESTAT" for short).

(2.) Facts are noted from Tax Appeal No.42/2013. At the time of admission of appeal, following substantial questions of law were framed :

(3.) With regard to question no.1 pertaining to maintainability of the appeals before the High Court, a Division Bench by a detailed judgement dated 25.9.2014 disposed of the question and held that the appeals would be maintainable before the High Court in terms of section 35F of the Central Excise Act, 1994("the Act" for short). The sole surviving question therefore, is whether the Tribunal erred in holding that the respondent was not liable to pay service tax. This question arises in the following background :