2021 (11) TMI 836

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....Vinod Lukose, Superintendent (AR) for the Respondent ORDER ASHOK JINDAL : This appeal is filed by the appellant against confirmation of demand of Service Tax of Rs. 36,64,597/- under the category of Commissioning of Plant and Machinery Equipment service and a sum of Rs. 26,12,953/- under the category of Maintenance and Repair service along with interest and various penalties imposed under Finan....

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....supply, installation, testing and commissioning of MCC Panels, VT Pump sets with electro-mechanical accessories at various places/ sites of sewage pumping station on turnkey basis as well as Operation and Maintenance of Sewage of pumping stations and water supply bore wells on turnkey basis. Therefore, show cause notice was issued to the appellant to demand service tax under the category of Commis....

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....pex Court in the case of Larson & Toubro vs. State of Karnataka - 2013/38/ Taxman.com 98/41-STT 113(SC). He also submitted that the said decision has been followed by this Tribunal in various decisions therefore the impugned order is to be set-aside. 4. On the other hand learned Authorised Representative supported the impugned order. 5. Heard the parties and considered the submissions. On carefu....

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....ne by the adjudicating authority to say whether any supplies are inclusive of the work contract or not ? 6. Therefore, we set-aside the impugned order and remand back the matter to the Adjudicating Authority to examine each and every contract in detail to ascertain the fact whether services have been provided along with material and it is a composite contract. If this is so, proper classification....