2018 (3) TMI 554

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....y, JC (AR) - for the Appellant Shri S. Venkatachalam, Advocate - for the Respondent ORDER Per: B. Ravichandran, Revenue is aggrieved by the order dated 18.3.2009 of Commissioner of Central Excise (Appeals), Chennai. The respondents are engaged in various erection commissioning work for oil companies. They are engaged in the manufacture of certain items used in the said erection commiss....

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....rounds of appeal submitted that the respondents raised clearly identifiable invoices for provision of service. Though the contract may be involving design, supply, erection and testing. What is stated to be taxed in the present proceedings is the service portion of the contract which is identified and recognized through the invoices raised by the appellant. As such, he submitted that the impugned ....

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....ning and maintenance of LPG dispensation station and similar such work. Admittedly, the contract involves supply of respondent's own manufactured goods, certain procured goods and provision of labour and technical input for the completion of the work. We note that this is a typical works contract service liable to be taxed only with effect from 1.6.2007 in view of the Hon'ble Supreme Court's decis....