2017 (12) TMI 1311

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....i Alok Kothari, Advocate for the appellant. Rep. by Shri R.K. Manjhi, AR for the respondent. ORDER Per B. Ravichandran: Both Revenue and the assessee are aggrieved by the order dated 9.5.2011 of Commissioner (Appeals), Customs & Central Excise, Jaipur-I. The assessee /appellant are engaged in construction of petrol pumps for oil marketing companies. 2. Proceedings were initiated aga....

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....tructing petrol pumps, road work, pump installations, piping, soil work, etc. The rate schedule is given in the work order. This does not make the contract as a divisible contract. The impugned order falls in error in splitting up the single contract into two taxable services for service tax liability. He submitted that such actions of the Commissioner (Appeals) is not supported by law. All the se....

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....irmed under "Erection, Commissioning and Installation " services. He should not have extended the abatement under Notification no.15/2004-ST as the value of plant and machinery are to be included for arriving at the gross value. The waiver of penalty imposed under Section 76 is also contested. 5. Heard both the sides and perused the appeal records. 6. We note that similar type of contracts w....

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....d to the clients. As such, we note that the appellants shall be liable to service tax only under works contract service w.e.f. 1.6.2007 in terms of the ratio laid down by the Hon'ble Supreme Court in the case of Larsen & Toubro Ltd. reported in 2015 (39) S.T.R. 913 (SC) . 7. Regarding the abatement or composition available to the appellant, the same requires verification with supporting data to....