https://www.taxtmi.com/caselaws?id=370623 Site-fabricated tanks and reactors embedded to earth become immovable property and are not excisable goods; central excise duty is therefore unsustainable where no finished goods are manufactured in a factory. Composite contracts involving supply of materials and on-site fabrication fall within works contract service rather than erection and commissioning service. A service tax demand raised under erection and commissioning cannot be sustained where the activity is classifiable as works contract, particularly where invoices do not establish recovery of service tax from the client. Duty, service tax and related penalties were set aside with consequential relief. en-us Thu, 15 Nov 2018 00:00:00 +0530 Wed, 21 Nov 2018 21:28:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370623 Site-fabricated tanks and reactors embedded to earth become immovable property and are not excisable goods; central excise duty is therefore unsustainable where no finished goods are manufactured in a factory. Composite contracts involving supply of materials and on-site fabrication fall within works contract service rather than erection and commissioning service. A service tax demand raised under erection and commissioning cannot be sustained where the activity is classifiable as works contract, particularly where invoices do not establish recovery of service tax from the client. Duty, service tax and related penalties were set aside with consequential relief. Case-Laws Central Excise Thu, 15 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370623