2017 (11) TMI 1243

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ent ORDER The respondents are sub-contractors for M/s. Vestas RRB India Ltd. They carry out several work such as foundation for the mill and construction of control room, consequent upon the work orders received from M/s. Vestas RRB India Ltd.  On completion of the civil work bills are raised for the work. The respondents were discharging service tax under erection, commissioning and instal....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ervices only for Vestas RRB, who is the main contractor, they have been appointed as their Sub-Contractor in composite Contract and payments have been received only from vestas RRB; they are the Sub -Contractor to execute the portion of Civil work Foundation and Control Room; their service provided to the Customers, who purchase the wind Electric Generators fall within the definition and the liabi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....works directly from customers, they have paid the service tax dues though the amount was not collected from them; they are not liable for any service tax liability as on date on the Composite Contract for the supply and installation of Wind Electric Generators; they relied on the case laws Daelim Industrial Co. Ltd. Vs Commissioner of Central Excise reported in 2006 (3) STR 124 (Tri-Del), OIKOS Vs....