2017 (9) TMI 1555

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....llants Sh. D. Sahu, Advocate for the Respondent ORDER Per: Devender Singh The Revenue is in appeal against the impugned order. 2. The brief facts of the case are that the appellants are a partnership firm, having their site office situated at M/s IOCL (AOD), Digboi. A show cause notice was issued to them that they were providing taxable services under the category of 'Consulting Eng....

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....he order of lower authority and allowed the appeal. Aggrieved from the said order of Ld. Commissioner (Appeals), Revenue has filed this appeal. 3. Ld. AR for the Revenue reiterated the grounds of appeal and relied upon the C.B.E.C. Circular No.59/8/2003-S.T. dt. 20.06.2003. He stated that they are basically engaged in commissioning and erection of civil and structural works at Digboi Refinery o....

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.... Vs. Daelim Industries Co. - 2004 (63) RLT -F6 (SC) = 2004 (170) ELT A 181 (SC). 3. CCE, Raipur Vs. Beekay Engineering Corpn. - 2006 (74) RLT 480 CESTAT-Del. 4. Heard the rival submissions and perused the records. 5. We find that the Revenue has relied upon the C.B.E.C. Circular No.58/7/2003-S.T. dt. 20.05.2003. On perusal of this circular, it is seen that the said circular pertains to us....

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....rgued that the Commissioner has not analyzed items other than the DESIGN to quantify the service element in them. We find that in this case nature of contract is admittedly a works contract as is evident from the nature of the contract enclosed with the show cause notice and as has been mentioned in the appeal in the statement of facts. However, where service component is not separately mentioned,....