2019 (5) TMI 261

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....tion of road, registered under the category of 'Erection, Commissioning or Installation Service'. On intelligence gathered by the officers of Hqrs. of Anti-Evasion Unit, CCE & ST, Trichy, that the assessee had not discharged service tax liability on the services rendered to M/s. BHEL, Trichy, M/s. Trichirapppalli Distilleries and Chemicals Ltd., and M/s. Airport Authority of India, during the period 16.06.2005 to 31.03.2010, investigation was conducted by the Revenue which was followed by a show cause notice dated 08.10.2010 proposing to demand differential service tax, interest and also imposition of penalty under Sections 76, 77 and 78 of the Finance Act, 1994. The appellant duly replied and after considering the same, the adjudicating au....

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....irst issue Ld. Advocate submitted that the classification of Ërection, Commissioning or Installation Service for the period up to 31.05.2007 and thereafter under Works Contract Service, was incorrect since the appellant was only engaged in providing services such as electrical installation work/works contract for installation of electrical devices. In support of his contention he relied on the Hon'ble Supreme Court ruling in the case of CCE, Kerala Vs. Larsen & Toubro Ltd. - 2015 (39) STR 913 (SC), to state that indivisible work contracts were not taxable prior to 01.06.2007 and hence any demand prior to 01.06.2007 is not sustainable in law. We find from the perusal of the SCN, that the AA had sought to classify the service, considerin....

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....stribution point of residential complexes alone becomes taxable but, in the impugned order we do not see any discussion or analysis of the actual facts involved but, fasten the liability. Therefore, a part of this issue is required to be remanded for factual verification to be placed on record and therefore to determine the tax liability, if any. The adjudicating authority is therefore, directed to ascertain whether the conversion of single phase into three phase connection beyond the point of residential complex, he shall also get the required factual information on the same from the assessee before arriving at the factual conclusion. 4.3 In the synapsis filed today during the hearing which is signed by the Ld. Advocate for the appellan....