2018 (5) TMI 215

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....ndent: Mr. S.N. Gohil (A.R.) Per: Dr. D.M. Misra Heard both the sides. 2. This is an appeal filed against order-in-original No. 01/COMMR/STAX/VDR-II/2008-09 passed by the Commissioner of Central Excise Vadodara-II Commissionerate. Briefly stated the facts of the case are that the appellant had rendered Erectioning and Commissioning service during the relevant period from 1999 to 2004 to M....

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....service of erectioning and commissioning to M/s IOCL and BPCL. The Ld. Commissioner did not take into consideration their plea that the services rendered by them, which includes also supply of material along with services, hence a works contract service and the levy on which came into existence w.e.f. 01.06.2007, decided the matter against them. He submits that recently, the Hon'ble Supreme Court ....