TMI Blog2024 (4) TMI 1124X X X X Extracts X X X X X X X X Extracts X X X X ..... wherein it is clearly coming up that the Appellant were also required to supply the materials. Therefore, the appropriate classification for the services provided by the Appellants would be works contract services and not erection, commissioning and installation services . Reliance placed on the decision of coordinate bench at Chennai in case of REAL VALUE PROMOTERS PVT. LTD., CEEBROS PROPERTY DEVELOPMENT, PRIME DEVELOPERS VERSUS COMMISSIONER OF GST CENTRAL EXCISE, CHENNAI [ 2018 (9) TMI 1149 - CESTAT CHENNAI] wherein it is held that demand of service tax under the taxable category of erection, commissioning and installation only if the services are in the nature of services simpliciter. However, as per the facts recorded by Ld. Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d investigation at the end of the Appellant it was observed that the Appellant has provided taxable services in the nature of erection, commissioning and installation services during the period 2009-10 to 2012-13. At the conclusion of the above referred investigation a show cause notice dated 11.04.2014 was issued to the Appellants proposing to demand service tax of Rs.72,89,631/- under the taxable category of erection, commissioning and installation services. The show cause notice invoked the extended period of limitation as provided under the proviso to Section 73 of the Finance Act, 1994 along with interest and penalties. The show cause notice also proposed to appropriate the amount of Rs.33,33,255/- paid by the Appellant during the cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as mentioned the scope of work of the Appellants for the services provided to M/s. L T Limited under PO number HZW/562424/TMV dated 24.03.2012 wherein it is mentioned as under: Scope of work Scope of work under this contract includes providing Supply/ installation of Electric item. Service tax @10.30% shall be applicable on labour component of the purchase order as mentioned in the Annexure-II 7. Similarly, it is pointed out that for the work order/ contract having number PSS/13/910/DES/004 dated 03.06.2009 of M/s. Protech Switchgear Solution it is mentioned as under: Scope of work To supply cable glands and labour for erection, testing and commission job. Service tax @ prevailing rate shall be extra for service labour jobs and CST @ prevai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llation services . 12. We place reliance on the decision of coordinate bench at Chennai in case of Real Value Promoters Pvt. Ltd. reported in 2018 (9) TMI 1149 CESTAT Chennai wherein it is held that demand of service tax under the taxable category of erection, commissioning and installation only if the services are in the nature of services simpliciter. However, as per the facts recorded by Ld. Commissioner in the present case it clear that the scope of services of the Appellants also include supply of materials and therefore, the demand of service tax under the taxable category of erection, commissioning and installation services is not sustainable in the present case. The decision of Real Value Promoters referred supra is followed in many ..... X X X X Extracts X X X X X X X X Extracts X X X X
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