TMI Blog2018 (5) TMI 1122X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner (appeals) have erred in holding that Service Tax is payable under the head ECIS in spite of taking notice that goods/materials have been used in the execution of the construction contracts for petrol pumps for Indian Oil Corporation Ltd. - the appellant paid VAT on the material component utilised in such works contract. Accordingly, the work done by the appellant for Indian Oil Corporatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... storage tank and dispensing unit, the appellant completes all the civil work providing materials from its own sources like cement, steel, sand, chips etc. The appellant is also registered with the U.P. Trade Tax Department and for the relevant period 2006-07 have been assessed to Trade Tax/VAT on the turnover achieved through Indian Oil Corporation Ltd., the fact is confirmed from the copy of VAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Further the appellant have taken registration which have been granted on 14/11/2007 after coming into force of the Service Tax liability under works contract with effect from 01/06/2007. Accordingly, the learned counsel for the appellant prays for allowing the appeal with consequential benefits and setting aside the impugned order. 4. Heard the learned A.R. for Revenue who supported the impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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