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2024 (2) TMI 1081 - AT - Service TaxLevy of service tax - Erection, Commissioning and Installation Service - activities of fabrication of structures, erection, commissioning and installation to the plant and machineries, equipment structures etc. - period from May, 2006 to March, 2008 - service merits to be classified under Works Contract Service, regarding which SCN is silent - HELD THAT:- It is not in dispute by the Revenue that the appellant has taken the activities of erection, commissioning and installation services along with materials. Therefore, the merits classification of the above services under “Works Contract Service” and no demand is raised against the appellant under “Works Contract Service”. Therefore, following the decision of the 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], wherein the Hon’ble Apex Court has observed All the services referred to in the said sub-clauses are service contracts simpliciter without any other element in them, such as for example, a service contract which is a commissioning and installation, or erection, commissioning and installation contract. Further, under Section 67, as has been pointed out above, the value of a taxable service is the gross amount charged by the service provider for such service rendered by him. The merits classification of the impugned service is under “Works Contract Service” , if it is presumed that the appellant is liable to pay service tax on “Works Contract Service”, then the appellant is required to pay service tax on 33% on the value of contract executed by them and the appellant has paid the service tax more than that. Thus, no demand is sustainable against the appellant - appeal allowed.
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