2015 (10) TMI 2095

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....mmr (AR) : For The Respondent ORDER Per: M.V. Ravindran This appeal is filed by the appellant against Order-in-Appeal No. 356/27/V/2011/COMMR/KS/ST dated 04.11.2011. 2. Heard both sides and perused the records. 3. On perusal of the records we find that the appellant herein was executing a turnkey project as per an agreement entered with Petronet LNG Ltd. for providing the design, engineering....

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.... from 01.06.2007, for which the appellant pressing home with the ratio of the judgement of the Hon'ble Apex Court in the case of Larsen and Toubro 2015-TIOL-187-SC-ST. We find it so. We reproduce the relevant paragraphs i.e 24 and 29. "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 contra....

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....s of the present cases. It will also be noticed that no attempt to remove the non-service elements from the composite works contracts has been made by any of the aforesaid Sections by deducting from the gross value of the works contract the value of property in goods transferred in the execution of a works contract. 29. It is interesting to note that while introducing the concept of service tax ....