TaxTMI 
TaxTMI 
2008 (2) TMI 57
X X X X Extracts X X X X
X X X X Extracts X X X X
....ility under the amnesty scheme. On realizing that they were not liable to pay any service tax, they applied for refund. A show cause notice dated 18-4-2005 was issued for rejection of the refund claim. The original authority has held that the Respondents were rendering taxable services and hence, rejected the refund claim to the tune of Rs 2,33,111/-. They paid interest also. The Respondents approached the Commissioner (Appeals). The Commissioner (Appeals) relying on the decision of the Tribunal rendered in the case of Daelim industrial Co. Ltd. v. CCE [2006 (3) S.T.R. 124 (Tribunal) = 2003 (155) E.L.T. 457] set aside the Order-in-Original. The findings recorded by the Commissioner (Appeals) in the impugned order are as follows :- "In the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sh break-up of various elements of the contract the entire amount was taken into for levy of Service Tax, in accordance with Central Board of Excise and Customs's Circular No. 59/8/2003 dated 20-6-2003. Further, the above cited Board's instruction is binding on the revenue authorities, including the Commissioner (Appeals) and this is well settled by a plethora of judgments including the Hon'ble Supreme Court's judgment in the case of M/s. Ranadey Micronutrients v. CCE [1996 (87) E.L.T. 19 (S.C.)]. Therefore the OIA No. 12/2006, dated 27-1-2006 is not correct, proper and legal." 4. The learned Departmental Representative argued that the decision of this Tribunal in the case of M/s. Transformers & Electricals Kerala Ltd. v. C....
X X X X Extracts X X X X
X X X X Extracts X X X X
....y taking out certain element of contract. In these circumstances, it was held that the 'works contract' of turnkey projects cannot be vivisected. Similar is the situation herein. My attention was also invited to the decision of the Larger Bench of the Tribunal in case of CCE, Raigad v. Indian Oil Tanking Ltd. [2008 (10) S.T.R. 11 (Tribunal - LB) = 2008 (84) RLT 550 (CESTAT-LB)]. Even though the Larger Bench has not decided the issue, the effect of above order is that Daelim Industrial Co. Ltd. case will hold good. Further reliance was placed on the decision in case of Jyoti Ltd v. CCE, Vadodara [2008 (9) S.T.R. 373 (Tri.-Ahmd.)] wherein the Tribunal has held that the decision hi the case of CCE, Raipur v. BSBK P. Ltd. reported in 20....