TMI Blog2019 (1) TMI 1233X X X X Extracts X X X X X X X X Extracts X X X X ..... URT] that composite works contracts are not exigible to service tax prior to 01.06.2007. The appellant is not liable to pay service tax on such contracts during the relevant period - appeal allowed - decided in favor of appellant. - Appeal No. ST/1155/2010 - A/30105/2019 - Dated:- 8-1-2019 - Mr. M.V. Ravindran, Member (Judicial) And Mr. P. Venkata Subba Rao, Member (Technical) Shri G. Prahlad, Advocate for the Appellant. Shri A.V.L.N. Chary, Superintendent/AR for the Respondent. ORDER Per: P.V. Subba Rao. 1. This appeal has been filed against Order-in-Original No. 05/2010 (RS) dated 29.01.2010. 2. The appellant herein is a Public Sector Undertaking engaged in the manufacture of heavy machinery and equi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erits, the appellant claimed that their contracts are in the nature of works contracts which cannot be vivisected to demand service tax on one portion of the contract and this position (that their contracts are works contracts) is not disputed by the department. After following due process and giving the appellant an opportunity of being heard, the learned Commissioner vide the impugned order confirmed the demand along with interest and imposed penalties. Hence, this appeal. 5. Learned counsel for the appellant submits as follows: (1) The show cause notice is vague and hence needs to be dropped on this ground alone. The specific nature of services rendered and classification of such services have not been clearly brought out in the sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent, Design, Detailed engineering, Manufacture, Procurement, Supply, Transportation, Storage, Construction, Fabrication, Erection, Installation, Testing, Commissioning of Mounded Storage System for Panipat Refinery Expansion Project of M/s. IOCL at Panipat. Detailed engineering, Manufacture, Procurement, Supply, Transportation, Storage, Construction, Fabrication, Erection, Installation, Testing, Commissioning of Mounded Storage System for Panipat Refinery. 3. W.O. 9963/W013 dated 20.12.2000 Erection, alignment, grouting of two additional air fin-fan cooler for CPCL-CBR at Panangudi, Nagapattinam. Erection of two Fin-fan coolers synchronizing the piping and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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