TMI Blog2015 (5) TMI 634X X X X Extracts X X X X X X X X Extracts X X X X ..... ined whether the whole parking system can be termed as a structure or it should be considered as having two components namely a civil structure and the hydraulic/lift system. We find these factual details have not been examined by the adjudicating authority or the appellate authority with reference to the definition of erection, commissioning or installationas it underwent amendments from 2003 to 2006. The matter, therefore, needs to be remanded back to the adjudicating authority for a careful analysis of facts vis-a-vis the statute prevailing at the relevant time. - Matter remanded back - Decided in favour of assessee. - Appeal No. ST/238/09 - - - Dated:- 9-4-2015 - Honble Shri M.V. Ravindran, Member (Judicial) And Honble Shri P.S.Pruth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of erection, commissioning or installation. The refund claim was accordingly rejected. In appeal, the Commissioner (Appeals) upheld the decision of the adjudicating authority. Appellant are in appeal against this order of Commissioner (Appeals). 3. The first contention of the Ld Counsel for the appellant is that they are involved in the erection of structures. Service tax was levied on Commissioning or installation service on 1.7.2003. Commissioning or installation was defined as a service provided by a commissioning and installation agency in relation to commissioning or installation of plant, machinery or equipment. This definition was amended in October 2004 to the effect that for the words in relation to commissioning or installation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both sides. The appellant were paying tax prior to 31.03.2005 to the State government under the Works Contract Act. Therefore the argument is that since service tax on Works contract came into effect after 31.3.2005, their activity is not covered under the service category of erection commissioning or installation. We note that the larger bench of the Tribunal in the case of Larsen and Toubro Ltd. 2015 (38) STR 266 (Tri. LB) has held that vivisection of Works Contract was permissible before the introduction of service tax on Works Contract service. If the service component of an activity was covered under any other category of service under the Finance Act 1994, it would be leviable to service tax. Therefore we do not agree with this conte ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
