TMI Blog2023 (3) TMI 1393X X X X Extracts X X X X X X X X Extracts X X X X ..... for which, the appropriate classification is Works Contract Service , which came into service tax net from 01.06.2007. As per the decision of the Hon ble Apex Court in the case of Larsen Toubro Limited [ 2015 (8) TMI 749 - SUPREME COURT] , this issue has been clarified and after going through the said judgement, we hold that for the period prior to 01.06.2007, the demand under the category of Erection, Installation Commissioning Services , was not sustainable as the appropriate classification is Works Contract Service . Admittedly, no demand has been made for the period prior to 01.06.2007 under the Works Contract Service . Therefore, the demand of service tax from the appellants does not survive prior to 01.06.2007. For the period post 01 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s for M/s Northern Coalfields Limited. The scope of work is as under : 4.2 The scope of work covers all the related civil and structural works, detail designing of the same and successfully commissioning of the civil and structural works for handling over the plant. This shall inter-alia, include the following : 4.2.1 Design Engineering of all civil and structural works of the plant. 4.2.2 Execution of all civil/structural works consisting of the following : a) Detailed survey of site including contour map preparation. b) All the geo-technical investigation required for the work including furnishing the geo-technical report, Collection of hydrological, blasting and rainfall data including any other data related to design and execution. c) P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o deny the benefit of exemption Notification No.1/2006-ST dated 01.03.2006 for the services provided by the appellant under Erection, Installation Commissioning Services , therefore, show-cause notice is barred by limitation. He also submits that the issue has already been settled by the Hon ble Apex Court in the case of Commissioner of Central Excise Customs, Kerala Vs. Larsen and Toubro Limited reported in 2015 (39) STR 913 (SC), which has been re-affirmed by the Hon ble Apex Court in the case of Total Environment Building Systems Pvt. Ltd. Vs. Deputy Commissioner of Commercial Taxes reported in 2022 (63) GSTL 257 (SC), wherein it has been held that prior to 01.06.2007, if any service provided by the assesse along with materials, the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n is Works Contract Service , which came into service tax net from 01.06.2007. As per the decision of the Hon ble Apex Court in the case of Larsen Toubro Limited (cited supra), this issue has been clarified and after going through the said judgement, we hold that for the period prior to 01.06.2007, the demand under the category of Erection, Installation Commissioning Services , was not sustainable as the appropriate classification is Works Contract Service . Admittedly, no demand has been made for the period prior to 01.06.2007 under the Works Contract Service . Therefore, the demand of service tax from the appellants does not survive prior to 01.06.2007. 7. For the period post 01.06.2007, the said issue is before us, we hold that the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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