TMI Blog2014 (11) TMI 582X X X X Extracts X X X X X X X X Extracts X X X X ..... d also when the demand is for extended period request for waiver can be considered favourably - Stay granted. - ST/2166/2012-DB - MISC ORDER No. 22102/2014 - Dated:- 21-8-2014 - SHRI B.S.V.MURTHY AND SHRI S.K. MOHANTY, JJ. For the Appellant : Mr. G. Shivadass, Advocate For the Respondent : Mr. A.K. Nigam, AR ORDER Per: B.S.V. MURTHY; Proceedings were initiated against the appellant by issue of show-cause notice dated 21.10.2011 on the ground that appellant was liable to pay service tax of ₹ 5,50,66,277/- on the amount paid to the foreign supplier for Freeze Drying Plant under Erection, Commissioning or Installation services. Besides demanding interest, penalties also have been imposed under various Sections ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Euros 71,00,000 as the value of the goods which included the supervision for commissioning of the plant. b) The amount paid was Euros 75,39,550 as mentioned in the Bills of Entry and the entire value was declared for Customs Valuation (as per list of documents filed on 26.12.2012). c) In any case, the entire contract, including service provided, if any, would be a Works Contract, which came into levy only w.e.f. 01.06.2007. Reliance is placed on the decision of Larsen and Tubro Ltd. V. State of Karnataka, [2013-TIOL-46-SC-CT-LB] (now referred to 5 judge bench). d) No service was rendered by the Foreign Supplier of the Freeze Drying Plant even though the contract indicates that the supplier was to undertake supervision of the erect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der-in-original and also the submissions of the learned AR, we find that in this case the appellants have paid customs duty on the entire value which includes erection, commissioning and installation also, if at all, any assistance is provided. Moreover as submitted by learned counsel, erection, commissioning and installation was done by a local supplier. Moreover we also find considerable force in the submission that contract can also be considered as a works contract which came into levy only w.e.f. 01.06.2007 and issue has been referred to 5 Member Bench and therefore on that ground also when the demand is for extended period request for waiver can be considered favourably. Accordingly we consider that in this case the requirement of p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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