2018 (1) TMI 1133

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....n Sharma AR for the Respondent ORDER Per: S.K. Mohanty This appeal is directed against the impugned order dated 21.06.2013 passed by the Commissioner (Appeals), Customs & Central Excise, Jaipur. 2. Brief facts of the case are that the appellant was issued with the work order from M/s. Hindustan Petroleum Corporation and others for providing services relating to Civil Construction, Site....

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....oth supply of material as well as for provision of labour. Thus, he submitted that since on supply of material, appropriate Sales Tax/VAT was levied and paid by the appellant, the services should be rightly classifiable under the works contract service and the benefit of composition scheme should be available to the appellant. To support his stand that the benefit of composition scheme should be e....

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.... of service, the ld. Commissioner (Appeals) has referred to the provisions of Section 65 (A) of the Act, to hold that the services should be appropriately classifiable under Erection Commissioning and Installation service. Further, the benefit of composition scheme provided under works contract (Composition Scheme for Payment of Service Tax) Rules, 2007 was denied, holding that the appellant did n....