2016 (2) TMI 331

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... 751, 817- 818 And 828 of 2009 - -<br>Service Tax<br>Anil Choudhary, Member (J) And B. Ravichandran, Member (T) For the Appellant : Shri A K Goswami, AR (DR) For the Respondent : Shri Dushyant Kumar, Consultant ORDER Per B Ravichandran These are four appeals by the Revenue and four appeals filed by the assessees involving similar issues. All these appeals are taken up together, alo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....inst them under Works Contract Service and, as such, he pleaded for allowing their appeals setting aside the demand for service tax under ECI service. 3. The learned AR Shri Goswami, argued that from the beginning the Department contended that the assessees executed only , Erection, Commissioning and Installation Service and there is no documentary evidence to show supply of materials during th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ct is not forthcoming. The learned Counsel for the assessees states that they are being assessed by the State VAT Authorities under Works Contract Service with composition rate. However, he agreed that the value of the tower and other supplied materials of BSNL is not included in the gross value for VAT assessment, as such, we find certain basic facts, like the actual supply of materials in the ex....