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2019 (5) TMI 261 - AT - Service TaxClassification of services - services of installation of electrical devices and other civil work like construction of road - Works Contract Service or Erection, Commissioning or Installation Service? - period prior to 01.06.2007 - HELD THAT:- Considering the fact that the contract included both service as well as supply of materials, under ‘works contract’ service, but the period is clearly prior to 01.06.2007 and hence, the Ld. Advocate is correct in his assertion that the issue is squarely covered by the decision of Hon’ble Apex court in the case of COMMISSIONER, CENTRAL EXCISE & CUSTOMS VERSUS M/S LARSEN & TOUBRO LTD. AND OTHERS [2015 (8) TMI 749 - SUPREME COURT] where it was held that demand do not sustain prior to 01.06.2007 - demand set aside. Whether the service provided to NIT, Bharadhidasan University, BHEL School are liable to service tax under the category of “Erection, Commissioning or Installation Services” prior to 01.06.2007 and dropped for the subsequent period? - HELD THAT:- The demand on this is not sustainable in view of the Hon’ble Supreme Court judgment in COMMISSIONER, CENTRAL EXCISE & CUSTOMS VERSUS M/S LARSEN & TOUBRO LTD. AND OTHERS [2015 (8) TMI 749 - SUPREME COURT] - from 01.06.2007, the demand on activity undertaken at BHEL school/hospital is not sustainable. Whether services regarding conversion of single phase into three phase service connection for BHEL quarters and laying of HT cables at the residential township are liable to be taxed? - HELD THAT:- Laying of cables beyond the distribution point of residential complexes alone becomes taxable but, in the impugned order we do not see any discussion or analysis of the actual facts involved but, fasten the liability - this issue is required to be remanded for factual verification to be placed on record and therefore to determine the tax liability, if any. Imposition of penalty - HELD THAT:- The issue involved was clearly of interpretation which came to be settled only by the Hon’ble Supreme Court and therefore benefit of Section 80 could be extended - penalty deleted. Appeal allowed in part and part matter on remand.
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