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2016 (10) TMI 832

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..... ract Service (WCS). It is seen from para 12 of the Order-in-Original that the gross amounts totalling ₹ 44,98,87,883/- received vide Bill dates 20-07-2006, 21-07-2006, 25-07-2006, 23-08-2006 and 13-10-2006. Thus all the payments been received before the introduction of WCS w.e.f. 01-06-2007. This being the case, the judgment of Hon'ble Apex court in Commissioner, Central Excise & Customs Versus M/s Larsen & Toubro Ltd. and others will apply to the facts and circumstance so of the case and service tax cannot be levied to such contracts executed prior to 01-06-2007 - erection of plant and machinery not taxable - appeal allowed - decided in favor of appellant. - Appeal No.ST/2166/2012 and (ST/MISC/20054/2015) - ORDER No. A/30805/2016 - .....

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..... pient sin India is required to pay the service tax, if the services are received from a foreign supplier. As such, M/s CCL are required to pay the service tax payable on such erection/commissioning services received from a foreign service provider. 3. A show cause notice was issued demanding service tax of ₹ 5,50,66,227/- on the amount of paid to the foreign supplier for the Freeze Drying Plant under Erection, Commissioning or Installation services. After adjudication, adjudicating authority confirmed the proposals vide the order impugned herein. Hence this appeal. 4. Appellant filed Miscellaneous Application for early hearing which was taken and allowed and with consent of both sides the appeal itself was taken for disposal. .....

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..... Reliance is also placed on the Board circular No.B1/16/2007-TRU-dated 22-05-2007 wherein it was clarified that works contract is a composite contract for supply of goods and services. 6. On behalf of department Shri Guna Ranjan reiterated the correctness of the impugned order. 7. We heard both sides. 8. We find merit in the contention of the appellant that theirs is an EPC contract with an element of turnkey project which is not covered under taxable service prior of 01-07-2007. Since the same is covered in Works Contract Service (WCS). It is seen from para 12 of the Order-in-Original that the gross amounts totalling ₹ 44,98,87,883/- received vide Bill dates 20-07-2006, 21-07-2006, 25-07-2006, 23-08-2006 and 13-10-2006. Thus .....

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