TMI Blog2021 (8) TMI 1224X X X X Extracts X X X X X X X X Extracts X X X X ..... 7-8-2021 - MR. ASHOK JINDAL, MEMBER (JUDICIAL) AND MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL) Shri B. L. Yadav, Advocate for the appellant Shri M. S. Dhindsa, Authorised Representative for the respondent ORDER This appeal is directed against the order-in-appeal No. 217/MA/GGN/2010 dated 30.04.2010/03.05.2010 of the Commissioner (Appeals), Delhi-III. By the impugned order, Commissioner (Appeals) has upheld the order-in-original No. 33/AKS/2008 dated 01.09.2008 passed by the Additional Commissioner, Service Tax, Delhi holding as follows:- 1. I confirm an amount of ₹ 13,22,959/- (Service Tax of ₹ 12,97,019/- and Education Cess of ₹ 25,940/-) payable under Section 68 of the Finance Act, 1994. I order for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of ₹ 13,22,959/- (Rs. Thirteen lakhs twenty two thousand nine hundred and fifty nine only) being the service tax (incl. Education cess) (as per Annexure B ) payable under Section 68 of the Finance Act, 1994 on the amount of ₹ 1,29,70,186/- recovered by the assessee during the FY 2004-05 towards the business conducted with M/s Malabar Cements Ltd., should not be demanded and recovered from them; ii) an amount of ₹ 2,12,691/- (Rs. Two lakhs twelve thousand six hundred and ninety one only) ( as per Annexure B towards wrong availment / utilisation of cenvat credit should not be demanded and recovered from them in terms of Rule 14, read with Rule 16, of the Cenvat Credit Rules, 2004 and Section 73 of the Finance Act, 199 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... guments. 4.1 Undisputedly, the services provided by the appellant were contract services as the invoices are supply of material alongwith services. 4.2 We find that the issue is squarely covered by the decision of the Hon ble Supreme Court in the case of Larsen Toubro Ltd., (supra) referred to by the learned Counsel for the appellant. The relevant para are reproduced below:- 43 . We need only state that in view of our finding that the said Finance Act lays down no charge or machinery to levy and assess service tax on indivisible composite works contracts, such argument must fail. This is also for the simple reason that there is no subterfuge in entering into composite works contracts containing elements both of transfer of prop ..... X X X X Extracts X X X X X X X X Extracts X X X X
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