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Voltage Engineering Co. Versus Commissioner of Central Excise, Pune -III

2015 (12) TMI 1357 - CESTAT MUMBAI

Demand of service tax - composite works contract - Erection, Commissioning and Installation service for the period 01.07.2003 to 31.03.2006. - Held that:- Adjudicating authority has recorded that the scope of work mentioned in tender documents includes supply, erection, testing and commissioning of electrical sub-stations and external electrification works. After recording such finding, the adjudicating authority has vivisected the said contract and charged service tax liability under "erection, .....

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espondent : Shri B Kumar Iyer, Supdt. (AR) ORDER Per M V Ravindran This appeal is directed against Order-in-Original No. 14/P-III/STC/COMMR/2008-09 dated 23.12.2008. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the service tax liability on the appellant under the category of "Erection, Commissioning and Installation provided by the appellant for the period 01.07.2003 to 31.03.2006. Appellant had been claiming before the adjudicating authority .....

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d for tax liability under "Works Contract" services from 01.06.2007 and they have been discharging appropriate service tax liability from 01.06.2007. 3.1 On perusal of the impugned order we find that the adjudicating authority in paragraph No. 14 has recorded that the scope of work mentioned in tender documents includes supply, erection, testing and commissioning of electrical sub-stations and external electrification works. After recording such finding, the adjudicating authority has .....

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on 65(105) would refer only to service contracts simpliciter and not to composite works contracts. This is clear from the very language of Section 65(105) which defines "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 installation, or erection, commissioning and installation contract. Furthe .....

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