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2018 (5) TMI 1422 - AT - Service TaxClassification of services - Works Contract Services or Erection, Commissioning or Installation Service? - certain contracts executed by the appellant for M/s Hindustan Petroleum Corporation - the Department was of the view that the activity carried out is in the nature of installation of tanks, pumps and related jobs - Held that: - the appellant has claimed that the activities are covered under the definition of ‘Works Contract Services’. Further it is seen that during the period 2007-08 and 2008-09, the appellant has already paid Service Tax under the category of ‘Works Contract Services’ but the Revenue has sought to demand differential duty for this period by denying the abatement available under the category of ‘Works Contract Services’. The Hon’ble Supreme Court in the case of Larsen & Toubro [2015 (8) TMI 749 - SUPREME COURT] has categorically held that ‘Works Contract Service’ is a different category of service and activity falling under WCS were not liable to Service Tax prior to 01/06/2007 - demand of Service Tax for the period prior to 01/06/2007 is set aside. For the period w.e.f. 01/06/2007 the activity will be liable to Service Tax under WCS. It is further seen that the appellant also discharged the Service tax under the category of WCS for the said period, but the Revenue has denied the abatement under WCS - the appellant will be entitled to the abatement as available to WCS. Appeal allowed - decided in favor of appellant.
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