2016 (12) TMI 600

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Mr. Manish Gaur, Advocate - For Respondent Per Mr. V. Padmanabhan The present appeal is filed by Revenue against the Order-in-Original dated 19.05.2010 by the Commissioner (Appeals), Raipur. 2. The assessee has carried out various projects at Bhilai Steel Plant involving provision of various services such as designing and drawing, erection and commissioning of the plant and machinery, sup....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ried out included design engineering, erection, commissioning, etc. along with supplies of various machines and equipments. The Commissioner (Appeals) has set aside the demands for the reason that the contracts executed are in the nature of Works Contract which cannot be vivisected to distinguish those activities, which can be identified as taxable services. The argument of the Revenue is that the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ppeal and prayed that the impugned order may be set aside and Order-in-Original upheld. 5. Ld. Advocate appearing for the respondent submitted that the various contracts executed by the assessee are in the nature of Works Contract, which involve not only rendering services, but also supply of various equipments. He relied upon the decision of the Hon'ble Supreme Court in the case of CCE, Kerala....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tures, erection work, etc. They are clearly in the nature of Works Contracts. 7. Works Contract as a species have been included in the statute book for the purposes of levy of service tax with effect from 01.06.2007. The demands raised in the present case are prior to 01.06.2007 and have been made by vivisecting the contracts into various activities comprised therein. The Hon'ble Supreme Co....