2017 (12) TMI 553

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....Judicial) And Shri B. Ravichandran, Member (Technical) Shri Alok Kothari, Advocate - for the appellants. Shri Sanjay Jain, Authorized Representative (DR) - for the Respondent. ORDER Per: B. Ravichandran These five appeals are involving common dispute and are accordingly taken up together. The appellants are engaged in erection, commissioning or installation of petrol pumps for oil marketing....

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....contract service' and are liable to be taxed only w.e.f. 01/06/2007 in terms of the decision of Hon'ble Supreme Court in CCE & CUS, Kerala Vs. Larsen & Toubro Ltd. - 2015 (39) S.T.R. 913 (S.C.). In case of composite works contract, no service tax liability shall arise prior to 01/06/2007 as there is no machinery mechanism to determine the service tax liability. Regarding the liability to pay servi....

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....ls cannot be reckoned for arriving at the abatement or composition or gross value. 3. After hearing both the sides and perusal of appeal records, we find that the legal principal that composite works contract are liable to be taxed under Finance Act, 1994 only w.e.f. 01/06/2007 is a well settled. This is categorically held by the Hon'ble Supreme Court in Larsen & Toubro Ltd. (supra). As such, con....

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.... We are in agreement with the submission of the appellant with reference to non-sustainability of demand for extended period and also penalties in the facts and circumstances of these cases. Admittedly, the tax liability on composite works contract was settled finally by the Hon'ble Supreme Court, as mentioned above. Similarly, the excludability or otherwise of free supply materials for abatements....