2006 (10) TMI 33

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....paid the levy by not taking into consideration the erection, installation and commissioning of Air Conditioning Systems and labour component therein, therefore, the service tax was re-calculated and demands confirmed. The appellants' contention was that they had paid the correct duty in the matter and, therefore, the elements as alleged by the Revenue is not required to be added in the supply, installation or commissioning charges. The Revenue's contention was that in terms of Notification No. 19/2003, the appellants were required to have calculated the due tax at 33% of the gross amount charged from the customers under a contract for supplying a plant, machinery or equipment and commissioning or installation of the said plant, machinery or....

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.... 2004 (170) E.L.T. A181 (S.C.). He submitted that in view of these judgments, the appeal is required to be allowed. He also submits that full waiver was granted and the stay application was allowed based on these circumstances. 3. The learned JDR reiterates the departmental view. 4.On a careful consideration, we notice that this very aspect pertaining to the work contract i.e. whether it should be vivisected and part of it be subjected to duty was considered in all the above judgments. The Tribunal, in the case of CCE v. Larsen & Toubro (cited supra), after due consideration, upheld the assessees' contention and set aside the demands as raised in the present case also. The findings recorded in para 31 are reproduced herein below : "31. W....