2020 (6) TMI 143

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....itosh Gupta, Advocate for the Appellant Shri T.G. Rathod, Joint Commissioner (AR) for the Respondent ORDER The brief facts of the case are that the appellant are engaged in providing the services of "Consulting Engineer" and "Erection, Installation and Commissioning". However they have obtained registration under the head of "Consulting Engineers and Transport of Goods Agency". The case o....

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....h is not towards any service and the portion of service post 01.06.2007 towards "Erection, Installation and Commission" the service tax paid under the head "Consulting Engineer" service. Therefore entire demand raised in the show cause notice is not sustainable. The adjudicating authority, rejecting the said pleas of the appellant, confirmed the entire demand mainly on the ground that the contract....

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....t 01.06.2007, he submits that since the learned Commissioner held that the service is taxable under "Erection, Installation and Commission" and confirmed demand pre and post 01.06.2007, learned Commissioner has not even considered the submissions made for the period post 01.06.2007. Shri Gupta relied upon the following judgments: (a) CCE & Cus, Kerala vs. Larsen & Toubro Limited - 2015 (3....

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....nt admittedly with the supply of material is classifiable as "Works Contract" and not liable to service tax prior to 01.06.2007 or is classifiable as "Erection, Installation and Commission" and liable to service tax even before 01.06.2007. We find that this very issue has been finally decided by the Hon'ble Supreme Court judgment in the case of Larsen and Toubro Ltd. supra. The adjudicating author....