2024 (3) TMI 235

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....lant. Shri S.K. Meena, Authorized Representative - for the Respondent ORDER The appellant has assailed the Order-in-Original No. 50/ST/COMMR/DM/RTK, 2012- 13 dated 19.03.2013, whereby the Commissioner confirmed the demand for service tax under the category of Erection, Commissioning, or Installation Services, (ECIS) and Management, Maintenance or Repair Services, (MMR). 2. Present appeal arise....

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.... awarded by CPWD and PWD involves transfer of material along with provision of services and hence in terms of the decision of the Supreme Court in Commissioner of Central Excise & Customs Vs. Larsen and Toubro Ltd. - 2015 (39) STR 913 (SC), the same is classifiable under the 'works contract services'. The learned counsel also referred to the earlier decision of this Tribunal in their own case on t....

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....cause notice was issued to the Appellant for two categories of service, namely, (i) 'ECI' service and (ii) 'MMR' service. The adjudicating authority has confirmed the demand under 'ECI' service, and 'MMR' service, but the Commissioner (Appeals) has confirmed the demand under 'ECI' Service only and there is no cross appeal by the Department. 11. It would be necessary to first deal with the su....

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....e, 2007 that Section 65(105)(zzzza) was introduced to cover composite works contract and so works contract cannot be covered under any other category of services prior to 01 June, 2007. Thus, w.e.f. 01 June, 2007 composite contract covering supply of goods and service would be under the category of 'WC' service. 17. It is, therefore, clear from the aforesaid judgment of the Supreme Court in Lars....