2013 (8) TMI 168

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....from the contractor for rendering the services of erection, commissioning and man power supply services. 2. Heard both sides and perused the records 3. It is the submission of ld. Counsel that the entire case which has been made by the Revenue is incorrect and contrary to the law settled. It is his submission that the majority of the works taken up by the assessee is in nature of 'erection work' with procurement of material certain scope within the appellant's contract. It is his submission that the impugned order is artificially bifurcated the services into erection, installation and commissioning services and man power supply services without considering the issue of classification and in terms of Section 65A of Finance Act, 1994. I....

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....d, was not required to pay any Service Tax, as the main contractor has paid such tax in totality. It is also his submission that the adjudicating authority had erred in denying the abatement benefit on the very flimsy grounds. It is his submission that this denial of abatement was not indicated in the show cause notice and has clearly traveled beyond the show cause notice. It is his submission that the gross amount charged by the appellant as indicated in the relevant exemption notification would include the value of the material used for providing taxable services and if it is done so, the abatement would be granted to the appellant. It is his submission that without prejudice to the legal contentions raised by them, the appellant has paid....