2017 (2) TMI 490

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....G. Shakkarwar, Member (Technical) Shri Kapil Vaish, C.A. for Appellants Shri Rajeev Ranjan, Joint Commissioner (AR), for Respondents ORDER Per Anil Choudhary Both assessee and revenue are in cross appeal against the impugned Order-in-Appeal No.MRT-EXCUS-002-APP-121/2013-14 dated 17/09/2013, by which the Commissioner (Appeals) have been pleased to uphold the demand of Service Tax Rs.....

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....lant assessee that it is admitted fact on record as is evident from the impugned order wherein the learned Commissioner have recorded the following facts which is not in dispute: "In the above context, it has been pleaded by the appellants that M/s IOCL were deducting work contract tax in respect of the above service and had been making payment to the appellants after deducting the amount....

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....ing, even if it involved transfer of property in goods on which state VAT/Sales Tax is paid, was liable to service tax for period prior to 01,06.07; also divisible contract involving erection, installation and commissioner component, were liable to service tax even prior to 01.06.2007. Thus, taking note of the above facts and applying the ratio of the above judgment, it may be concluded that the i....

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....them is squarely classifiable under the category of Works Contract Service under Section 65 (105) (zzzza). 6. Learned A.R. for revenue have relied upon the Order-in-Original and the grounds of appeal in the appeal of revenue. 7. Having considered the rival contentions, we find that the learned Commissioner have erred in holding that service tax is payable inspite of goods/material being used....