2016 (12) TMI 667

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.... Sh. M.P. Damle, Assistant Commissioner (AR), for the Respondent Per : Devender Singh This appeal is directed against Order-in-Appeal No. PIII/RS/163/2012 dated 15.05.2012 passed by Commissioner 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, erectio....

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....re providing two or three types of services such as Consulting Engineers Service, Management Services, Erection and Commissioning Service. While the cost of other services such as Consultancy 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....

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....Engineers Ltd. Vs. Commissioner of Central Excise, Pune-III - 2016-TIOL-787CESTA TE-MUM. 5. The Ld. A.R. reiterated the findings of the Ld. Commissioner (Appeals) and stated that it was 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....