2019 (5) TMI 264

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....ant pursuant to an intelligence gathered by the officers that the appellant was engaged in providing Erection, Commissioning or Installation services to Jaipur Vidhyut Vitran Nigam Limited, Jaipur but were not paying appropriate amount of service tax, nor filing any service tax returns. After referring to the definition of Works Contract Service in Section 65(105)(zzzza) of the Finance Act, 1994 (hereinafter referred to as the Act) and the definition of Erection, Installation or Commissioning Service as defined in Section 65(28) and Section 65(39a) of the Finance Act, the contracts that had been entered into were examined and on scrutiny of the contracts it was found that the contracts had been awarded for supply of Materials, Erection, Com....

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....covered under Erection, Commissioning or Installation service but with effect from 1 June 2007 they were covered under the Works Contract Service. This finding has been rendered by the adjudicating authority after finding that the contracts were composite contract and were covered under the definition of Works Contract Service. It is for this reason that for the period up to 31 May, 2006, the adjudicating authority confirmed the demand under Erection, Commissioning or Installation service and after 1 June 2007 confirmed the demand under Works Contract Service. 5. Learned Counsel for the appellant has submitted that the nature of service provided by the appellant has been determined by the adjudicating authority to be Works Contract Servi....