2018 (7) TMI 619

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....Advocate Present for the Respondent: Mr. Amresh Jain, DR ORDER PER: V. PADMANABHAN The present Appeal challenges the Order-in-Original 123/2013-14 dated 29.01.2014. 2. The appellant was engaged in installation of tanks, pumps and carrying out other related jobs at various retail outlets of M/s HPCL which involved various types of work including erection, commissioning and installati....

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....s connection, we heard Shri SK Pahwa, Ld. Advocate for the appellant. His arguments are summarized below:- (a) He submitted that the activities undertaken by the appellant are more appropriately classifiable under Works Contracts Service falling under Section 65(105)(zzzza) of the Finance Act, 1994. The appellant has already taken registration under the above category on 22.04.2010 and have bee....

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....ce. (c) The Ld. Advocate also submitted that for the earlier period, the Tribunal in respect of their own Appeal had remanded the matter to the original Adjudicating Authority for a fresh decision in the light of the M/s Larsen & Tourbro decision of the Apex Court vide Final Order No. 54763/2016. 4. The Ld. DR Mr. Amresh Jain argued the case of Revenue. He submitted that the Adjudicating Aut....

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....llant. However, part of the activity also included civil construction of industrial buildings and other structures. After consideration of the nature of activity, we are of the view that the activity will be appropriately classifiable under Works Contracts Service included in the statute w.e.f. 01.06.2007 under the category of Section 65(105)(zzzza) of the Finance Act, 1994. The apex court in the ....