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2019 (4) TMI 2076 - CESTAT AHMEDABADLevy of service tax - composite contract - works contract service - erection, commissioning or installation service - manufacturer of lifts at the sites of customers - HELD THAT:- The submission on behalf of appellant that the dispute is squarely covered by the earlier decision of the Tribunal in COMMISSIONER OF CENTRAL EXCISE, INDORE VERSUS M/S KEHEMS ENGINEERING PVT LTD, M/S KEHEMS ENGINEERING PVT LTD VERSUS COMMISSIONER OF CENTRAL EXCISE, INDORE [2015 (8) TMI 640 - CESTAT NEW DELHI] is not without merit - There are three definitions that are relevant for resolution of the dispute. The service sought to be taxed in section 65 (105) (zzd) of Finance Act, 1994 has remained unchanged since 1st July 2003 save that “erection” was incorporated on 10th September 2004. The targeted provider of the service, described as “commissioning and installation agency” in section 65(105)(zzd) was, prior to 10th September 2004, defined in section 65(29) and, thereafter” expanded by incorporation of “erection” to reflect the amendment in section 65(105)(zzd). In our opinion, it is the third, pertaining to the activity that was sought to be taxed, as amended from time to time, that requires our attention. The legal position is, thus, unambiguously clear. The tax liability on “erection, commissioning or installation” prior to 1st June 2007 was limited to execution of work that did not involve supply of materials and that, prior to 16th June 2005, even such service simpliciter did not extend to “lifts” owing to which the demand in the impugned order is without authority of law. Appeal allowed - decided in favor of appellant.
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