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2024 (2) TMI 504 - AT - Service TaxAbatement from service tax - electrical contract works to various Government Departments - indivisible/composite contract or not - subjected to TDS as per the provisions of Section 194C of Income Tax Act, 1961 or not - HELD THAT:- The appellant has executed works contract involving both material and service and hence the activity is in the nature of composite works contract and therefore is covered by the ratio decision of the Hon'ble Apex court in the case of Larsen &Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT] wherein it is held that works contract is leviable to service tax only after 01.06.2007. Following the ratio of the Hon”ble Apex Court and the subsequent catena of judgments on the issue, it is found that the appeal filed by the appellant is maintainable and hence the appeal against the confirmation of demand of service tax on”Erection, Commissioning or Installation Service" is allowed. As regards the benefit of Notification 45/2010-ST dated 20.07.2010, it is not necessary to decide on this issue. As regards the penalties imposed, since the demand itself is not sustainable the penalties are dropped. Demand on Rent-a-Cab service - HELD THAT:- Since the appellant has not adduced any evidence to the effect that the service is used either directly or indirectly in the other services rendered by the appellant and hence the appeal in this regard is disallowed and the penalties imposed under Section 77 & 78 are upheld. Appeal disposed off.
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