2024 (2) TMI 1081

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....vice". 2. The facts of the case are that the appellant was engaged in the activities of fabrication of structures, erection, commissioning and installation to the plant and machineries, equipment structures etc., which were included in the value of erection, commissioning and installation services w.e.f.01.05.2006. As the appellant was not paying service tax on their activities of fabrication of works, it was alleged that the appellant deliberately is not paying service tax, therefore, a showcause notice dated 03.11.2009 was issued to the appellant to demand service tax under the category of "Erection, Commissioning and Installation Service" for the period from May, 2006 to March, 2008. 3. The matter was adjudicated and demand was dro....

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....ted the findings of the impugned order. 6. Heard both sides and perused the records placed before us. 7. We find that it is not in dispute by the Revenue that the appellant has taken the activities of erection, commissioning and installation services along with materials. Therefore, the merits classification of the above services under "Works Contract Service" and no demand is raised against the appellant under "Works Contract Service". Therefore, following the decision of the Hon'ble Apex Court in the case of Larsen & Tourbro Limited reported in 2015 (39) STR 913 (S.C.), wherein the Hon'ble Apex Court has observed as under : "24. A close look at the Finance Act, 1994 would show that the five taxable services referred to in t....