TMI Blog2008 (2) TMI 57X X X X Extracts X X X X X X X X Extracts X X X X ..... er (T) [Order]- 1. The Revenue has filed this appeal against the Order-in-Appeal No.12/2006 dated 27-1-2006, passed by the Commissioner of Central Excise (Appeals-II) Bangalore. 2. The Revenue proceeded against the Respondents on the ground that they were rendering taxable services under the category of Commissioning and Installation and Consulting Engineers Services . The Respondents initially discharged the service tax liability under the amnesty scheme. On realizing that they were not liable to pay any service tax, they applied for refund. A show cause notice dated 18-4-2005 was issued for rejection of the refund claim. The original authority has held that the Respondents were rendering taxable services and hence, rejec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services, would be evident from the scope of the works, In the present case, the work undertaken by the assessee included installation and commissioning, which are distinct taxable services during the period covered by the OIO/OIA. As such the Commissioner (Appeals)'s findings that because it was a turnkey project or works contract, the installation and commissioning would not be leviable to Service Tax, is not correct. Since the assessee did not furnish break-up of various elements of the contract the entire amount was taken into for levy of Service Tax, in accordance with Central Board of Excise and Customs's Circular No. 59/8/2003 dated 20-6-2003. Further, the above cited Board's instruction is binding on the revenue authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial Co. Ltd. v. CCE [2006 (3) S.T.R. 124 (Tribunal) = 2003 (155) E.L.T. 457]. As per the contract, only a consolidated payment is received by the Respondents at different stages. There is no possibility of splitting up the amount received for different services rendered and also for the material supplied. In the Daelim Industrial Co. Ltd . case also there was 'works contract', and the Department tried to collect Service Tax under the category of Engineering Services by taking out certain element of contract. In these circumstances, it was held that the 'works contract' of turnkey projects cannot be vivisected. Similar is the situation herein. My attention was also invited to the decision of the Larger Bench of the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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