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Larsen And Toubro Ltd. Versus Commissioner Of Central Excise, Bhopal

2015 (9) TMI 1093 - CESTAT NEW DELHI

Erection, commissioning or installation service and consulting engineer service - Penalties under Sections 76, 77 and 78 - Held that:- Appellant was required to supply the plant and provide supervision of erection and commissioning thereof for which it was to depute its engineers for 30 man days at site in 3 visits free of cost - there has been no charge for such supervision which has been provided free of cost. Thus there is no consideration received for such supervision. A careful perusal of t .....

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Cenvat credit has been taken by the appellant in respect of such goods. - impugned service tax demand is not sustainable and therefore the same is set aside - Decided in favour of assessee. - No.ST/Misc/55021/2014 & ST/28/2008-CU(DB) - F. ORDER NO. 52531/2015 - Dated:- 17-7-2015 - G. Raghuram, President And R. K. Singh, Member (T), JJ. For the Appellant : Shri P K Sahu, Adv & Shri Prashant Shukla Advs For the Respondent : Shri Amresh Jain, DR ORDER Per: R K Singh: Revenue has filed Misc. app .....

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1.3.2005 was confirmed on the ground that the appellant had not paid service tax on erection, commissioning or installation service and consulting engineer service rendered to M/s Vikram Cement. The said demand was confirmed along with interest and penalties under Sections 76, 77 and 78 of the Finance Act, 1994. 3. The appellant has contended that it received a purchase order from M/s Vikram Cement for design, engineering, supply and supervision of erection and commissioning of limestone crushin .....

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ificing conveyor including commissioning spares capacity 1600 TPH of the system 1 670.00 670.00 Total Rs. in lacs 670.00 4. The appellant contended that it supplied the said plant for the total price of ₹ 670 lakhs. It did not provide erection, commissioning or installation service and only provided supervision of erection and commissioning. It is also stated in the said purchase order that, quote "supervision of erection and commissioning shall be free of cost. You will depute your e .....

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Lloyd Sales Corporation Vs. State of Andhra Pradesh - (1992) 86 STC 529 (AP) wherein it was held that in a contract for supply and installation of air conditioner the entire value would be subject to Sales Tax as installation was incidental to the sale of their conditioner. In another judgement in CIT vs. Sundwiger EMFG & Co. - (2003) 129 Taxman 776 (AP) , Andhra Pradesh High Court held that activity undertaken by the engineer of the supplier of the plant for supervision of the erection and .....

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been given for demands under erection, commission or installation service and consulting engineer service while confirming the impugned demand under both the said services. 5. The ld. DR, on the other hand, stated that commissioning was very much part of the purchase order and therefore it cannot be said that erection, commissioning or installation service has not been rendered. 6. We have considered the contentions of both sides. We find that the entire impugned demand has been confirmed on th .....

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