TMI Blog2016 (12) TMI 667X X X X Extracts X X X X X X X X Extracts X X X X ..... mber, 2005 to March 2006. As rightly pointed out by Ld. Counsel for appellants, the issue is no longer res integra. In the appellant’s own case M/s Vanaz engineers Ltd. Vs. CCE, Pune-III, [2016 (3) TMI 166 - CESTAT MUMBAI] for an identical turnkey composite contract, this Tribunal took the view that for the period prior to 01.06.2007, work contract is non-taxable. This was based on the judgment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Central Excise (Appeals), Pune-III. 2. Brief facts of the case are that the appellants, who are holding Central Excise registration, provide integrated LPG solution business including supply, erection, commissioning, licensing of auto LPG Dispensing Station (ALDS) and conducting turnkey project of Auto LPG Dispensing unit. From the proposal of ALDS offered by the appellant to the customers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Engineer and Management Services have been considered in the price of goods, they have raised separate bill only on Erection and Commissioning Services. Under the of services together unable to break up, they are required to take the value of the total for arriving at the taxable value and they have to pay Service Tax on 33% of the contract value. The show cause notice was adjudicated and the dema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as single composite contract and separating the same in order to discharge the Service Tax only for the part of supply of services was not permissible. As per Notification 19/2004-ST, the Service Tax should have been paid on the total consultation recovered for the services after availing the abatement. 6. Heard the parties and perused the records. 7. Briefly, the issue involved in this appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as settled the law that prior to 01.06.2007, the Service Tax liability will not arise when work contract is executed, under any other services. 8. In view of the above, we find that the issue is covered om favour of the appellant and the impugned order is therefore unsustainable. The impugned order is set aside and the appeal is allowed. (Operative part pronounced in the court) - - Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
