2015 (11) TMI 1351

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.....2011 and 17.10.2012 for the periods1.4.2006 to 31.3.2010, 1.4.2010 to 31.3.2011 and 1.4.2011 to 31.3.2012 respectively. In terms of the said order-in-original following demands along with interest and penalties were confirmed : Particulars of demand 2006 to 31.3.2010 2010 to 2011 2011 to 2012 Total Consulting Engineer under reverse charge INR 16,06,20,289/- INR 1,11,32,250/- INR 10,87,729/- 17,28,40,268/- CICS INR 40,99,74,546/- INR 2,67,88,168 INR 7,23,321/- 43,74,86,035/- Total INR 57,05,94,835 INR 3,79,20,418 INR 18,11,050 INR 61,02,26,303   2. The appellant, a joint venture of Whessoe Oil & Gas Ltd. (WOGL) and Punj Lloyd Ltd. has contended that :  (i) ....

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....ng Engineer Service and that after exclusion of goods the services comprised amalgamation of several services as a result of which the classification will have to be determined under the Section 66A of Finance Act, 1994, the ld. DR cited judgement in the case of Alstom Projects India Ltd. Vs. CST Delhi - 2011 (23) STR 489 (Tri.-Del.) in terms of which even such contracts can be vivisected and those services which fell under the category of Consulting Engineer Service could be taxed as such. 4. We have considered the contentions of both sides. We find that in the adjudication order (para 37.3), the benefit of Notification No.16/2005-ST has been denied essentially for the following reasons :  "37.3 On perusal of the above def....

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....he value of the goods supplied cannot be included in the value of service rendered by WOGL. Further, there is force in the contention of the appellant that once the goods are removed from the scope of work as per the sub-contract, the remaining will be a bouquet of services which taken in totality would be classifiable under CICS in terms of Section 65A ibid and not under Consulting Engineer Service as values of individual services are not ascertainable inasmuch as the payment is as per the milestone payment schedule attached to the sub-contract. However, we find that in the case of Alstom Projects India Ltd. (supra) it has been held that even such contracts can be vivisected. Although the ld. advocate for the appellant tried to distinguish....