2023 (9) TMI 1426

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... terminals at Trichy and Sankari as part of Chennai - Trichy - Madurai Pipeline Project and executed the work, for which they received an amount of Rs.94,41,467.91/- as payment for execution of the said work during the period from July 2006 to March 2007. 2. It appeared to the Revenue that the above service would fall under "Commercial or Industrial Construction Service" as per Section 65(25b) of the Finance Act, 1994 and chargeable to Service Tax under Section 66 of the Finance Act, 1994 read with Section 65(105)(zzq) ibid. with effect from 10.09.2004 and that the gross value collected by the appellant for rendering such services in relation to M/s. Indian Oil Corporation Ltd. would attract Service Tax. 3. Further, upon scrutiny of the S....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....017 dated 07.09.2017 in Service Tax Appeal No. 273 of 2009 - CESTAT, Chennai], which is as per the ratio laid down by the Hon'ble Apex Court in the case of Commissioner of Central Excise and Customs, Kerala v. M/s. Larsen & Toubro Ltd. [2015 (39) S.T.R. 913 (S.C.)]. 7. Per contra, Shri P.R.V. Ramanan, Ld. Special Counsel for the Revenue, supported the findings of the lower authorities. 8. We have considered the rival contentions, perused the documents placed and record and have gone through the decisions / orders relied upon during the course of arguments. 9. We find that this very Bench in the assessee's own case in Final Order No. 41989 of 2017 dated 07.09.2017 (supra) had occasion to analyse an identical issue, wherein, this Bench hav....