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2016 (3) TMI 166 - CESTAT MUMBAI

2016 (3) TMI 166 - CESTAT MUMBAI - TMI - Refund claim - Service tax paid under Erection, Commissioning and Installation service during the period March, 2007 - Appellant has to design, supply, testing, erection and commissioning of Auto LPG Dispensing System on lumpsum turnkey basis. It mistaken interpretation of law and discharged the Service Tax liability on 33% of the contract value under the category of Erection, Commissioning and Installation service while he was not required to do so and s .....

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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 Central Excise (Appeals), Pune-III. 2. Heard both sides and perused the records. 3. The relevant facts that .....

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ility under the category of Erection, Commissioning and Installation service. They raised a bill on the party indicating therein the Service Tax liability paid by them; the client refused to pay the bill raised by the appellant, informing that after 01.06.2007, appellant has to charge only 2% of the contract value under the Works Contract Service. Appellant took the registration from the Service Tax Department for the same and raised in the bills and discharged the Service Tax liability under Wo .....

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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 correctl .....

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ed by the appellant falls under the category of Erection, Commissioning and Installation service. 6. We have considered the submissions made by both sides and perused the records. 7. The only issue which falls files for consideration is whether the appellant is eligible for refund of Service Tax paid by them under the category of Erection, Commissioning and Installation service for the period prior to 01.06.2007 or otherwise. 8. On perusal of the works order issued by M/s Aarthik Commercials Pvt .....

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