2017 (11) TMI 1243

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....the Appellant None for the Respondent 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....

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.... not arise; they are doing civil erection services 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 Generato....

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....'; in case of contracts for civil erection 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 repor....

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....works contract service is subject to levy of service tax prior to 1.6.2007 is settled by the judgment of the Hon'ble Supreme Court in the case of Commissioner Vs. Larsen & Toubro Ltd. - 2015 (39) STR 390 (SC). We also note that the coordinate Bench in the case of CCL Products (India) Ltd. Vs. Commissioner of Central Excise, Guntur - 2017 (48) STR 50 (Tri. - Hyd.), in a similar matter, had set asid....