2012 (6) TMI 604

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....red under the head "Erection, Commissioning or Installation Service". The rest of the demand is under other heads. An amount of Rs.10,27,548/- paid by the appellant stands appropriated towards the above demand of Service Tax. The work undertaken by the appellant is covered by a series of purchase orders available on record, each indicating that the scope of the work was to supply civil materials for foundation works at the client's sites. Learned Commissioner who adjudicated the relevant show-cause notice took the view that the earthworks, excavation, road formation, etc., carried out by the appellant under the above contracts were in relation to "erection, commissioning or installation" of windmills. Therefore, according to the adjudicatin....

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.... break-up of the work into the following components viz., sale of materials, road formation, unloading charges, capacity transfer, hire charges, transportation, construction of foundation for tower, residential house, compensation and liaisoning charges in one category. In the second category, the synopsis indicates four components, viz., excavation, pit excavation, platform excavation and others. In the first category, the total value comes to Rs.10,88,03,838/- and in the second category, the total value comes to Rs.2,24,97,086/-. The gross value (sum of the above two) is shown to be Rs.13,13,00,924/-. In any case, according to the learned consultant, there can be no levy of Service Tax on the total amount in the first category. He has mad....