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2020 (6) TMI 143 - AT - Service TaxClassification of services - Works Contract or not - Consulting Engineers and Transport of Goods Agency - case of the department is that Erection, Installation and Commissioning service was independently taxable during the periods involved i.e. 01.04.04 to 31.03.2009 hence the same is taxable - Taxability prior to 01.06.2007 - HELD THAT:- This very issue has been finally decided by the Hon’ble Supreme Court judgment in the case of COMMISSIONER, CENTRAL EXCISE & CUSTOMS VERSUS M/S LARSEN & TOUBRO LTD. AND OTHERS [2015 (8) TMI 749 - SUPREME COURT]. The adjudicating authority had no occasion to consider the said judgment as the same was delivered after passing the impugned order - As regard the period post 01.06.2007, though the appellant have made categorical submissions before the adjudicating authority on the factual aspect that in some of receipts the service was provided prior to 01.06.07, in some cases the receipt of amount is towards payment of retention money and is some cases though the service tax paid but under different head of “Consulting Engineer” service. However all the submissions were not considered by the adjudicating authority perhaps for the reason that when he has decided the taxability pre and post 01.06.2007, he did not feel necessary to consider the said factual aspects - appeal allowed by way of remand.
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