TMI Blog2017 (2) TMI 490X X X X Extracts X X X X X X X X Extracts X X X X ..... in holding that service tax is payable inspite of goods/material being used in execution of the contract for Indian Oil, supplied by the assessee contractor and admittedly VAT works contract tax have been paid - the classification adopted in the impugned order Erection Commissioning and Installation Service is not tenable and palpably wrong - the service rendered by the appellant is classifiable u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f ₹ 10,000/- imposed under Section 77 of the Act. 2. The brief facts of the case are that the appellant is engaged in construction of petrol pumps for Indian Oil Corporation Ltd. According to the Revenue, for the period 2006 07 to 2008 09, the said activity falls under the category of Erection, Commissioning Installation Service under Section 65 (39a) of the Finance Act, 1994. As it w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e instant services cannot be subjected to any service tax. I find that a similar issue arose in the case of Alstom Projects India Ltd. V/s Commissioner of Service Tax, Delhi as reported in 2011 (23) STR 489 (Tri.-Del.) , wherein the Hon ble CESTAT held that the definition of work contract is only for the purpose of Section 65 (105) (zzzza) which came into force w.e.f. 01.06.07 and for the types ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such service was paid by M/s IOCL as claimed by the appellants. In view of the above facts and rulings/judgement of the Hon ble CESTAT, the plea put forth by the appellants that the work contract tax (VAT) having been paid on the instant service, the same cannot be subjected to service tax, is devoid of merit and is not acceptable. 5. It is further urged by the learned counsel that the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntract tax have been paid. Accordingly, we find that the classification adopted in the impugned order Erection Commissioning and Installation Service is not tenable and palpably wrong. Accordingly, we hold that the service rendered by the appellant is classifiable under Works Contract Service as defined under Section 65 (105) (zzzza). 8. Accordingly, the impugned order is set aside and the Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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