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2014 (6) TMI 310 - AT - Service TaxDemand of service tax - erection, commissioning and installation - composite work contract for installing a new plant that involve fabrication, erection, commissioning as well as civil work - Held that:- Service Tax is not commodity taxation. When the fabrication work is very clear from the work order, that does not submit to any taxable entry as the law exists. Had the fabrication been brought to any taxable entry, Revenue would have a case. In absence of such taxable entry, the erection, Commissioning or installation does not embrace fabrication for bringing the appellant to the fold of Section 65(39a) of Finance Act, 1994. Therefore, on such preliminary observation of the law, the appellant should succeed when paras 2 & 3 of the show cause notice has not made any effort to bring out service element involved in Sl. No. 1, 3 & 6 of the work order to the ambit of taxation - since law does not warrant the commodity to be taxed under the provision of Finance Act, 1994 - demand set aside - Decided in favour of assessee.
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