2015 (12) TMI 1357

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....t. (AR) ORDER Per M V Ravindran This appeal is directed against Order-in-Original No. 14/P-III/STC/COMMR/2008-09 dated 23.12.2008. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the service tax liability on the appellant under the category of "Erection, Commissioning and Installation provided by the appellant for the period 01.07.2003 to....

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....No. 14 has recorded that the scope of work mentioned in tender documents includes supply, erection, testing and commissioning of electrical sub-stations and external electrification works. After recording such finding, the adjudicating authority has vivisected the said contract and charged service tax liability under "erection, installation and commission" services. We find that the issue is no mo....

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....llation contract. Further, under Section 67, as has been pointed out above, the value of a taxable service is the gross amount charged by the service provider for such service rendered by him. This would unmistakably show that what is referred to in the charging provision is the taxation of service contracts simpliciter and not composite works contracts, such as are contained on the facts of the p....

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....axed under the five sub-heads of Section 65(105) contained in the Finance Act, 1994. For example, a works contract involving the construction of a bridge or dam or tunnel would presumably fall within Section 65(105)(zzd) as a contract which relates to erection, commissioning or installation. It is clear that such contracts were never intended to be the subject matter of service tax. Yet, if learne....