2016 (10) TMI 832

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.... Damodhar, Member(Technical) Shri 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 divisio....

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....03 under clause 39 read with clause Section 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/commis....

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....or the freeze Drying Plant was Euros 71,00,000 as the-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 contrac....

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....ed on the decision of CCE, Kerala, Vs Larsen & Toubro Ltd reported 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 ....