2015 (12) TMI 1360

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....This appeal is directed against Order-in-Original No. 14/ST/COMMR/KOP/2012 dated 30/07/2012. 2. Heard both sides and perused the records. 3. The issue involved in this case is taxability of the services rendered by the appellant under Erection, Commissioning and Installation Services; Site formation Services and GTA Services. The revenue is of the view that the activities of the appellants durin....

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....ds GTA services it is his submission that the said demand of the tax liability stand discharged along with interest and prayer, is for non imposition of penalties. 4. On careful consideration of the submissions made by both sides, we find that as regards the service tax liability on the Erection Commissioning and Installation Services for MKVDC; the contract/work order is nothing but a works cont....

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....ets classified as works contract, and is exempted from the service tax liability by the exempted granted in definition of Works Contract Services under section 65(105) (zzza) of the Finance Act, 1994. In view of the forgoing, we find that the service tax liability and the interest thereof as confirmed by the adjudicating authority are unsustainable service tax liability needs to be set aside and w....