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2015 (12) TMI 1566 - CESTAT ALLAHABADService tax liability - supply and installation of Metal Crash Barriers along the side of highways - Held that:- regarding the nature of service rendered by the appellant it is clear from the work order as well as the observations of the lower authorities that these are composite work involving supply of materials and provision of service. These are rightly to be categorized under works contract and the Hon’ble Supreme Court in the case of CCE, Kerala v. Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT], held that prior to 1-6-2007 there is no charging section for levying service tax on works contract. It is also found that the classification followed by the lower authorities is not sustainable. From the nature of work and the material involved it is clear that supplying and fixing Metal Crash Barriers along the highways cannot be considered as erection and commissioning of any plant and machinery or similar equipments. The Metal Crash Barriers are essentially part and parcel of highways and appellant’s plea that the exemption available to the construction of road will cover these structures also has much force. The Manual of Specifications and Standards for National Highways, issued by Government of India, Ministry of Shipping, Road Transport & Highways mentions Metal Beam Crash Barriers as one of the manufactured materials for use in the highways. Therefore, the impugned order is not sustainable. - Decided in favour of appellant with consequential relief
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