2017 (1) TMI 1132

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....t the respondents during the relevant period i.e. from 1.7.2003 to 31.1.2005 entered into works contract for supply, installation and commissioning of air condition system. On scrutiny of the invoices issued by the Respondent, it was revealed that the service charges/commission for installation, commission services provided by them was neither separately computed nor mentioned on the body of invoices, whereas they were paying service tax on certain percentage of contracted value. It was further alleged that since in the said invoices they were not showing separately the installation and commissioning charges but in consolidated manner involving supply of plant & machinery or equipment as well as installation and commissioning thereof, it is....

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....osed with the appeal memorandum 4. The ld. Authorised Representative for the Revenue reiterates the grounds of appeal. He has fairly accepted that in Para 3.1 of the grounds of appeal it is alleged that the services rendered by the respondents are in the nature of works contract services as it involved both service and supply of equipment. 5. We find that the issue, whether works contract service, involving supply, installation and commissioning service, which is composite in nature , could be vivisected , and the service component be charged to service tax under the finance Act, 1994, has been finally, settled by Hon'ble Supreme Court in Larsen & Toubro s case (supra). Their Lordships in the said case observed as under : "41....