TMI Blog2017 (5) TMI 701X X X X Extracts X X X X X X X X Extracts X X X X ..... issioning and installation service, construction service and works contract service - Held that: - the law is well settled that the impugned order is not maintainable, when the same travelled beyond the scope of SCN. Since the activities undertaken by the assessee involves both supply of goods as well as provision of labour service, the same cannot be classifiable under the errection, commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assesses as well as Revenue have filed the appeals before the Tribunal. 2. Brief facts of the case are that the assessee is a contractor engaged by various petroleum companies for construction of petrol pumps. The contracts entered into between the assessee and the oil companies were composite in nature, involving supply of material as well as provision of labour. The Department proceeded agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was to classify the services under ECI service, whereas the impugned order has confirmed the demand under the category of commissioning and installation service, construction service and works contract service. The grievance of Revenue in this appeal is that the services provided by the assessee should classify under ECI services. 5. It is an admitted fact on record that the show cause notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x Department. Since the activities undertaken by the assessee involves both supply of goods as well as provision of labour service, the same cannot be classifiable under the errection, commissioning or installation service. Further, since the contracts executed by the assessee were composite in nature, involving both supply of material as well as provision of labour, the same is not leviable to wo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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