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2015 (12) TMI 1357 - AT - Service TaxDemand of service tax - composite works contract - Erection, Commissioning and Installation service for the period 01.07.2003 to 31.03.2006. - Held that:- Adjudicating authority has recorded that the scope of work mentioned in tender documents includes supply, erection, testing and commissioning of electrical sub-stations and external electrification works. After recording such finding, the adjudicating authority has vivisected the said contract and charged service tax liability under "erection, installation and commission" services. We find that the issue is no more res integra as has been decided by the Apex Court in the case of Larsen and Toubro and Ors. reported at [2015 (8) TMI 749 - SUPREME COURT] - the said contract cannot be vivisected. - impugned order is unsustainable and liable to be set aside - Decided in favour of assessee.
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