TMI Blog2020 (2) TMI 389X X X X Extracts X X X X X X X X Extracts X X X X ..... n, Errection or Installation at the agreed site, the equipments to be erected/installed at that site were agreed to be supplied to the appellant vide a separate agreement. This particular fact makes it abundantly clear that property in goods which were to be erected and installed by the appellant had not transferred in his favour at the site of construction and erection. Appeal allowed. - Service Tax Miscellaneous Application No.70400 of 2019 In Service Tax Appeal No.70051 of 2019, 70052 of 2019 - Miscellaneous Order No.70001/2020 And Final Order No.70001-70002/2020 - Dated:- 28-11-2019 - HON BLE MRS. ARCHANA WADHWA, MEMBER (JUDICIAL) AND HON BLE MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) Shri Z.U. Alvi, Advocate for Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re part of the same service and therefore, abatement availed by the appellant was not admissible to them. 3. After hearing both the sides duly represented by learned advocate Shri Z.U. Alvi appearing on behalf of the appellants and learned A.R. Shri Anupam Kumar Tiwari appearing on behalf of the Revenue, we note that both sides agree that the issue is squarely covered by the decision of this Tribunal in appellant s own case through Final Order No.72715/2018 dated 01 November, 2018. The learned counsel for the appellant have submitted that through the said final order the earlier proceedings were dropped and appellants appeal was allowed. He has submitted that since the issue is fully covered by applying the ratio of the said final order, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant started Civil Construction, Errection or Installation at the agreed site, the equipments to be erected/installed at that site were agreed to be supplied to the appellant vide a separate agreement. This particular fact makes it abundantly clear that property in goods which were to be erected and installed by the appellant had not transferred in his favour at the site of construction and erection. Above all it is admitted and acknowledged fact that execution of three separate agreements was the mandate of the bid of company itself. We, therefore, are of the firm opinion that value of this contract cannot be treated as the part of the gross-value for the entire work done by the appellant. Findings of Adjudicating Authority below are, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Coming to the contract of Commissioning and Industrial Construction Services. We are of the opinion that from the contract, it is very much apparent that the technical specification, material for the projects were to be provided by the service recipient to the appellant. Relying upon the M/s Larsen Toubro Ltd. (Supra) as above there is no doubt that the said contract is of work contract service altogether different from remaining two contracts. Department has alleged that the appellant has wrongly availed the benefit of notification 1/2006 but on perusal of show cause notice show that the impugned order s period is 01/10/2009. 7. It is observed that the appellant has not taken the benefit of the said notification but has taken the be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... error apparent on the face of record. When question arising for adjudication and facts are almost identical to previous case, Revenue cannot be allowed to take different stand. In a recent case, Hon ble High Court of Karnataka titled as M/s XL Health Corporation India Pvt. Ltd. V/s Union of India in Writ Petition No.37514/2017 dated 22.10.2018 has held that for the subsequent period when the Appeal No.610-621/2017 came to be filed by the petitioner-assessee on the same set of facts in total breach of judicial discipline, the said Commissioner passes the impugned order even taking note of the order passed by CESTAT. In that case also the commissioner had held that after discussing the issue in total there is no reason or justification desp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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