TMI Blog2014 (6) TMI 310X X X X Extracts X X X X X X X X Extracts X X X X ..... brication work is very clear from the work order, that does not submit to any taxable entry as the law exists. Had the fabrication been brought to any taxable entry, Revenue would have a case. In absence of such taxable entry, the erection, Commissioning or installation does not embrace fabrication for bringing the appellant to the fold of Section 65(39a) of Finance Act, 1994. Therefore, on such p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umerated therein. The scope of work appearing in Sl. Nos. 2, 4 5 of the scope of Job Schedule of Rates have suffered Service Tax. The rest of the work mentioned in Sl. Nos. 1, 3 6 not involving any taxable service, no Service Tax was paid. Revenue construed that the work order to be a composite work contract and the work mentioned at Sl. No. 1, 3 as well as 6 are concerned, Service Tax is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the appellant carried out activity of a composite work contract for installing a new plant that involve fabrication, erection, commissioning as well as civil work. Therefore, the items 1, 3 6 claimed by the appellant shall also be liable to Service Tax under the appropriate classification as has been done in the adjudication. Consequently, the orders of the authorities below sustained. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he requirement of issuing the same. That makes clear that Revenue intended to bring item No. 1, 3 6 in the purview of Service Tax under Section 65(39a) of Finance Act, 1994. We are conscious that Service Tax is not commodity taxation. When the fabrication work is very clear from the work order, that does not submit to any taxable entry as the law exists. Had the fabrication been brought to any t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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