TMI Blog2016 (3) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... d that : by applying the case of Commissioner of Central Excise & Customs, Kerala Vs. Larsen & Toubro Ltd. 2015 (8) TMI 749 - SUPREME COURT, the Service tax liability will not arise when works contract is executed, under any other services prior to 01.06.2007. - Decided in favour of appellant with consequential relief - Appeal No. ST/732/10 - Mum - A/86099/16/STB - Dated:- 17-2-2016 - SHRI M.V. RAVINDRAN, MEMBER (JUDICIAL) AND SHRI C.J. MATHEW, MEMBER (TECHNICAL) For the Petitioner : Shri Makarand P.S. Joshi, Advocate For the Respondent : Shri R.K. Das, Dy. Commr. (A.R.) ORDER PER: M.V. RAVINDRAN: This appeal is directed against Order-in-Appeal No. PIII/VM/211/2010 dated 09.09.2010 passed by the Commissioner of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y. 4. Learned Counsel after taking us through the entire case records and work order issued for the execution of service contract submits that the appellant had entered into contract for supply, erection, commissioning of Auto LPG Dispensing System. He would take us through contract, indicating entire work design, supply, testing, erection and commissioning of Auto LPG Dispensing System on lumpsum turnkey basis. He relied on the judgement of Hon'ble Apex Court in the case of Commissioner of Central Excise Customs, Kerala Vs. Larsen Toubro Ltd. 2015 (39) STR 913 (S.C.) wherein it is correctly held that prior to 01.06.2007 works contract is non taxable. Hence it is his submission that the impugned order be set aside and appeal be a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ategory of Erection, Commissioning and Installation service while he was not required to do so. Subsequently on being pointed out by their customer, appellant registered themselves under works contract and again discharged the Service Tax liability as applicable; in our view, the decision of Hon'ble Apex Court in the case of Larsen Toubro Ltd. (supra) will apply in favour of the appellant assessee. In the said judgement Hon'ble Apex Court has settled the law that prior to 01.06.2007, Service Tax liability will not arise when works contract is executed, under any other services. 9. In view of the foregoing, we find that the issue is now covered in favour of appellant by the authoritative pronouncements, we hold the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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