TMI Blog2014 (3) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... the contract, at this stage, cannot be considered as the issue had been referred to the Larger Bench. Besides, we find that the Applicant Company being a Government of India Undertaking and the issue, prima facie, being not settled, the Applicant could able to make out a case for total waiver of the dues adjudged. Consequently, predeposit of all dues adjudged is waived and its recovery stayed during pendency of the Appeal - Stay granted. - APPEAL NO.ST/A/295/2012 - ORDER NO.SO/71408/2013 - Dated:- 25-11-2013 - DR. D.M.MISRA AND DR. I.P.LAL, JJ. FOR THE APPELLANT : SHRI P.K.SHA, CA FOR THE RESPONDENT : SHRI S.MISRA, A.R.( ADDL. COMMR.) ORDER Per Dr. D.M. Misra; This is an Application seeking waiver of predeposit of se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e ld. CA further submitted that the principle of law relating to vivisecting of the composite contract of works contract and EPC (Engineering, Procurment and Commissioning Contract) is not settled, as conflicting opinions on the same had been delivered by various Benches of the Tribunal. Recently, the matter has been referred to a Larger Bench of this Tribunal, by the Principal Bench, New Delhi in the case of Larsen and Toubro Ltd., 2013-TIOL-1458-CESTAT-DEL. 3. Ld. AR for the Revenue has submitted that in view of the opinion of the Government of West Bengal Commercial Tax Department dated 28.10.2010, the contract executed by the overseas buyer, cannot be considered as works contract . Therefore, the principle of law relating to vivi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... licant. We have considered the submission of the ld. AR that an opinion had been obtained by the Applicant from the Government of West Bengal, Commercial Tax Department that the present contract between the Applicant and the overseas supplier is not a works contract , but involves sale . Thus, it is the grievance of the Revenue that even though the element of services of erectioning and commissioning was included in the scope of the assessable value while calculating the customs duty, the same cannot be a ground for not demanding the service tax on the service component of the same contract. Prima facie, we find force in the arguments of the ld. CA for the Applicant for the simple reason that the entire contractual value had been assessed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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