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Ishikawajima Harima Heavy Industries Co. Ltd. Versus Commissioner of Central Excise, Mumbai V

2015 (10) TMI 2095 - CESTAT MUMBAI

Classification of service - Design, engineering, procurement, construction and commissioning of two storage tanks and re-classification of LNG - Revenue contended that services would fall in category of Consulting Engineers Services - Appellant conte .....

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Appellant are correct - Impugned order incorrect and liable to be set aside. - Appeal No. ST/62/12 - Dated:- 14-9-2015 - Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) Shri Prasad Paranjape, Advocate : For The Petition .....

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usal of the records we find that the appellant herein was executing a turnkey project as per an agreement entered with Petronet LNG Ltd. for providing the design, engineering, procurement, construction and commissioning of two storage tanks and re-cl .....

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ioner of the Service Tax, Mumbai issued a show-cause notice to the appellant for confirmation of demands and also for imposition of penalties. On adjudication he confirmed the demands with interest and also imposed penalties. The appellant preferred .....

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h the appellant pressing home with the ratio of the judgement of the Hon ble Apex Court in the case of Larsen and Toubro 2015-TIOL-187-SC-ST. We find it so. We reproduce the relevant paragraphs i.e 24 and 29. 24. A close look at the Finance Act, 1994 .....

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;taxable service" as "any service provided". All the services referred to in the said sub-clauses are service contracts simpliciter without any other element in them, such as for example, a service contract which is a commissioning and .....

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ould unmistakably show that what is referred to in the charging provision is the taxation of service contracts simpliciter and not composite works contracts, such as are contained on the facts of the present cases. It will also be noticed that no att .....

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ontract. 29. It is interesting to note that while introducing the concept of service tax on indivisible works contracts various exclusions are also made such as works contracts in respect of roads, airports, airways transport, bridges, tunnels, and d .....

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