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TMI Blog2024 (2) TMI 1081X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the appellant was engaged in the activities of fabrication of structures, erection, commissioning and installation to the plant and machineries, equipment structures etc., which were included in the value of erection, commissioning and installation services w.e.f.01.05.2006. As the appellant was not paying service tax on their activities of fabrication of works, it was alleged that the appellant deliberately is not paying service tax, therefore, a showcause notice dated 03.11.2009 was issued to the appellant to demand service tax under the category of "Erection, Commissioning and Installation Service" for the period from May, 2006 to March, 2008. 3. The matter was adjudicated and demand was dropped against the appellant holding that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ard both sides and perused the records placed before us. 7. We find that it is not in dispute by the Revenue that the appellant has taken the activities of erection, commissioning and installation services along with materials. Therefore, the merits classification of the above services under "Works Contract Service" and no demand is raised against the appellant under "Works Contract Service". Therefore, following the decision of the Hon'ble Apex Court in the case of Larsen & Tourbro Limited reported in 2015 (39) STR 913 (S.C.), wherein the Hon'ble Apex Court has observed as under : "24. A close look at the Finance Act, 1994 would show that the five taxable services referred to in the charging Section 65(105) would refer only to service c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lly incorrect as it ignores the second Gannon Dunkerley decision of this Court. Further, the finding that Section 67 of the Finance Act, which speaks of "gross amount charged", only speaks of the "gross amount charged" for service provided and not the gross amount of the works contract as a whole from which various deductions have to be made to arrive at the service element in the said contract. We find therefore that this judgment is wholly incorrect in its conclusion that the Finance Act, 1994 contains both the charge and machinery for levy and assessment of service tax on indivisible works contracts." 8. We hold that the merits classification of the impugned service is under "Works Contract Service" , if it is presumed that the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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