TMI Blog2016 (1) TMI 563X X X X Extracts X X X X X X X X Extracts X X X X ..... y, errection, commissioning or installation of plant and machinery etc.. Considering the detailed findings by the Larger Bench of this Tribunal in the case of M/s Lanco Infratech Ltd, [2015 (5) TMI 37 - CESTAT BANGALORE (LB)], we find that the appellant has made out a case for full waiver of adjudicated demand. - Stay granted. - MA-50297/15 & SP-52294/14 In ST Appeal No. 51841/14 - - - Dated:- 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce tax confirmed by the impugned order dated 23.12.2013, is ₹ 13,48,28,865/- along with equal amount of penalty under Section 78 of the Finance Act, 1994. He submitted that out of this confirmed demand, the amount of ₹ 12.13 Crores relates various sewage works undertaken by the appellant for U.P.Jaf Nigam, Ghaziabad Development Authority, Greater Nodia Development Authority and an amou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. Vs. Commr. of Central Excise, CC Service Tax, Hyderabad: 2015 (38) STR 709 (Tri.-LB) wherein the Tribunal categorically held that works of similar nature will fall under the category of commercial or industrial constructions, not under the category of erection, commissioning or installation of plant. He also relied on the Tribunal's decision in the case of Indian Hume Pipe Co. Ltd. Vs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar to be for non-commercial civil work for various Govt. Agencies. We also find that the works contract service (composite service along with supply of materials), is not liable to service tax prior to 01.06.2007 as held by the Hon'ble Supreme Court in the case of Larsen Tubro Ltd. - 2015 TIOL 187-SC-ST. Considering the above findings, we stay recovery of adjudicated amount, interest and pen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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