2023 (3) TMI 1393

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....ase are that the appellant was awarded to contract one for supply of machineries under the head "Erection, Installation & Commissioning Service" for setting the coal heavy machines for M/s Northern Coalfields Limited. The scope of work is as under : "4.2 The scope of work covers all the related civil and structural works, detail designing of the same and successfully commissioning of the civil and structural works for handling over the plant. This shall inter-alia, include the following : 4.2.1 Design & Engineering of all civil and structural works of the plant. 4.2.2 Execution of all civil/structural works consisting of the following : a) Detailed survey of site including contour map preparation. ....

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....r classifications of the service in question was "Works Contract Service", therefore, for the period prior to 01.06.2007, no service tax is payable by the appellants under "Erection, Installation & Commissioning Services". As the show-cause notice has been issued to deny the benefit of exemption Notification No.1/2006-ST dated 01.03.2006 for the services provided by the appellant under "Erection, Installation & Commissioning Services", therefore, show-cause notice is barred by limitation. He also submits that the issue has already been settled by the Hon'ble Apex Court in the case of Commissioner of Central Excise & Customs, Kerala Vs. Larsen and Toubro Limited reported in 2015 (39) STR 913 (SC), which has been re-affirmed by the Hon'ble Ap....

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....ed 01.03.2006. 5. Heard both sides and considered the submissions made from both sides. 6. After going through the scope of works, there is not dispute, the services in question have been supplied by the appellants along with the materials, for which, the appropriate classification is "Works Contract Service", which came into service tax net from 01.06.2007. As per the decision of the Hon'ble Apex Court in the case of Larsen & Toubro Limited (cited supra), this issue has been clarified and after going through the said judgement, we hold that for the period prior to 01.06.2007, the demand under the category of "Erection, Installation & Commissioning Services", was not sustainable as the appropriate classification is "Works Contract Ser....