TMI Blog2023 (11) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... Installation Services to M/s BPCL at the pumping station, Gujari - HELD THAT:- On going through the special conditions of the Tender, it is clear that the bidder shall execute all the civil and electrical work of supply of all material; no separate amount to be paid for the service rendered is indicated; therefore, the work executed by the appellants fairly fall under the category of Works Contra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner (Appeals), Chandigarh-I. 2. The appellants are engaged in providing Erection, Commissioning or Installation Services to M/s BPCL at the pumping station, Gujari and have registered themselves with Service Tax. On conduct of an investigation, the Department issued a show-cause notice demanding duty of Rs.1,78,989/- along with interest and penalties; the same was confirmed by the Origina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng, earthing, fitting of various items on the poles, structural work etc; the job included supply of materials also as per the contract. He submits that Hon ble Apex Court in the case of L T- 2015 (39) STR 913 (SC) held that Works Contract Service is leviable to service tax only from 01.07.2007 and the period involved in the impugned case is before that date. He also submits that Hon ble Supreme C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R. 167 (Guj.) and Jivanbhai D. Makwana-2010 (20) S.T.R. 605 (Guj.). 4. Shri Ravinder Jangu, learned Authorized Representative for the Department, reiterates the findings of the impugned order. 5. Heard both sides and perused the records of the case. On going through the special conditions of the Tender, it is clear that the bidder shall execute all the civil and electrical work of supply of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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