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2021 (2) TMI 455 - AT - Service TaxLevy of Service Tax - erection, commissioning and installation services - commercial or industrial construction services - consultancy engineering services - contracts which are turnkey contracts and involve both supply of goods and provision of services and when the amounts payable for services are mentioned separately and amounts payable for the goods are mentioned separately - argument of the Revenue is that the contracts are divisible not only between the different individual companies of the consortium but also between the supply of goods and rendering of services, these cannot be treated as composite works contracts. HELD THAT:- Identical matter came up before this Bench in respect of same assessee in the case of M/S BEEKAY ENGG. CORPN. LTD. VERSUS CCE, RAIPUR [2018 (1) TMI 1620 - CESTAT NEW DELHI] where it was held that prior to June, 2007 the ‘Works Contract Services’ were not subjected to Service Tax - The learned Commissioner should have followed the ratio of the above decision which were binding on him. Learned Counsel for the appellant has demonstrated that these cases were specifically cited before learned Commissioner but no finding has been given as to why they were not being followed. Learned Commissioner, however, sought to distinguish the case of the appellant from the judgement of the Supreme Court in the case of COMMISSIONER, CENTRAL EXCISE & CUSTOMS VERSUS M/S LARSEN & TOUBRO LTD. AND OTHERS [2015 (8) TMI 749 - SUPREME COURT] - In our view, when the applicability of judgement of the Supreme Court in the case of Larsen and Toubro Ltd. to the appellant‟s case has been decided by this Tribunal, judicial discipline required the Commissioner to follow it. He just ignored it. The impugned order is not sustainable and needs to be set aside - Appeal allowed - decided in favor of appellant.
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