2016 (10) TMI 832

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....i Karan Talwar, Advocate for the Appellant Shri Guna Ranjan, AR for the Respondent [Order per: Sulekha Beevi, C.S.,] 1. The appellant, M/s CCL Products(lndia) Ltd are engaged in the manufacture of instant coffee and are registered with the Central Excise Department. They are also registered under the category of GTA services under the Service Tax division. 2. During verification of records the....

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.... 65 of the finance Act, 1994. With effect from 18-04-2006, in terms of Section 66A of the Act read with Rule 2(d) (iv) of the Service Tax Rules, 1994, the service recipient sin India is required to pay the service tax, if the services are received from a foreign supplier. As such, M/s CCL are required to pay the service tax payable on such erection/commissioning services received from a foreign se....

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....-value of the goods which-included-the supervision for commissioning of the plant. 5.3 The amount paid was Euros 7,539,550 as mentioned in the Bills of Entry and the entire value was declared for customs Valuation.          5.4 The Appellant submits that the contract being an EPC/Turnkey contract, involves service portion and the value of service port....

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....ted at 2015(39) STR-913(SC). 5.8 Reliance is also placed on the Board circular No.B1/16/2007-TRU-dated 22-05-2007 wherein it was clarified that works contract is a composite contract for supply of goods and services. 6. On behalf of department Shri Guna Ranjan reiterated the correctness of the impugned order. 7. We heard both sides. 8. We find merit in the contention of the appellant that thei....