2015 (12) TMI 1566

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Goswami, Authorized Representative (DR), for the Respondent. ORDER [Order per : B. Ravichandran, Member (T)]. - The present appeal is against order dated 18-9-2012 of Commissioner (Appeals), Meerut. The appellants are engaged in the manufacture of Metal Crash Barriers liable to Central Excise duty. They are also executing work of installing these Metal Crash Barriers along the highways for thei....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nvolving supply of materials and rendering of service while fixing the Metal Crash Barriers along the highways. These are specifically covered under works contract not liable to service tax prior to 1-6-2007 as held by the Hon'ble Supreme Court in the case of CCE, Kerala v. Larsen & Toubro Ltd. reported in 2015 (39) S.T.R. 913 (S.C.); (b)     The classification followed by th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mi, reiterated the findings of the lower authorities and stated that the appellants did not discharge excise duty on full value of the Metal Crash Barriers which resulted in the inquiry and thereupon the confirmation of demand for service tax liability on the work executed by the appellant. He submitted that the work executed by the appellant can rightly be classified under erection, commissioning....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ala v. Larsen & Toubro Ltd. (supra) held that prior to 1-6-2007 there is no charging section for levying service tax on works contract. We find on this ground alone, the appellant will succeed. 6. We also find that the classification followed by the lower authorities is not sustainable. From the nature of work and the material involved it is clear that supplying and fixing Metal Crash Barrie....