2008 (12) TMI 50

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..... orized Departmental Representative (DR) for the Revenue   [Order per: M. Veeraiyan, Member (Technical)] - Heard both sides on the stay applications. 2. The applicant has been erecting sub-stations which involve preparation of sites for installation and other facilities and installation of step-down transformer and other connected equipments for Electricity Boards, NTPC, GAIL. The cont .....

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..... hese two services should not be dealt with separately and the entire activities should be treated as falling under erection and commissioning services and gross value received should be taxed accordingly with out giving the abatement of 67% in value available to civil construction services. In other words, by taking these two services together, the abatement claim for the civil construction servic .....

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..... ontended by the Department, then as per the same logic the entire demand including whatever was paid by them will not be payable. 5. Both sides agree that the issue relating to vivisecting a composite contract for the purpose of service tax stands referred to Larger Bench in the case of C.C.E, Raipur vs. M/s BSBK Pvt. Ltd.- 2008 -TIOL-1880-CESTAT- Del. 6. In the light of the above, we hold that .....

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