2016 (3) TMI 166

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....Advocate For the Respondent : Shri R.K. Das, Dy. Commr. (A.R.) ORDER PER: M.V. RAVINDRAN: This appeal is directed against Order-in-Appeal No. PIII/VM/211/2010 dated 09.09.2010 passed by the Commissioner of Central Excise (Appeals), Pune-III. 2. Heard both sides and perused the records. 3. The relevant facts that arise for consideration is appellant herein had filed an application....

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.... registration from the Service Tax Department for the same and raised in the bills and discharged the Service Tax liability under Works Contract Services. Subsequently appellant filed refund claim of the amount of Service Tax paid by them under the category of Erection, Commissioning and Installation service during the period pre 01.062007 the said refund claim was allowed by the adjudicating auth....

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....s his submission that the impugned order be set aside and appeal be allowed. 5. Learned Departmental Representative on the other hand submits that the invoice raised by the appellant is prior to 01.06.2007 indicated that they availed the benefit abatement of 67% of the value of the contract and discharged the Service Tax only on 33% of the contract value. He would submit that refund claim were ....

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....d considered this as works contract quite rightly, which shows that they have also discharged appropriate value added tax to the Government of Maharashtra which would mean the work executed was works contract for all practical purposes. Appellant an mistaken interpretation of law could have discharged the Service Tax liability on 33% of the contract value under the category of Erection, Commission....