TaxTMI 
TaxTMI 
2024 (12) TMI 1300
X X X X Extracts X X X X
X X X X Extracts X X X X
....31.01.2009 fall under the category of 'Erection, Commissioning or Installation' service. or they fall under the category of 'Works Contract' Service. 2. The brief facts of the case are alleging that the Appellant, who had carried out activities, taxable to service tax under the category of "Erection, Commissioning or Installation", including civil works and has not paid service tax as applicable, proceedings were initiated and Adjudication authority as per the impugned order, confirmed the demand of service tax of Rs.1,54,09,352/- along with interest and penalties under the provisions of the Finance Act, 1994. Aggrieved by said order, present appeal is filed before this Tribunal. 3. The Learned Chartered Accountant(CA)....
X X X X Extracts X X X X
X X X X Extracts X X X X
..... The Learned Chartered Accountant (CA) further submitted that as per the Notification No. 12/2003-ST dated 20.06.2003, levy of service tax is exempt on the value of goods or material sold by the service provider to the service recipient. Even these facts were noted by the Adjudication authority in Para 25 of the impugned order but has not allowed any deduction against such material cost and included the value of such goods also as consideration for the taxable service. 5. The Learned Chartered Accountant (CA) also relied on the decision of the Hon'ble High Court of Mumbai in the matter of M/s Indian National Ship Owners Association Vs. Union of India - 2009 (14) STR 289 (Bombay), wherein it is held that introduction of new entry and inc....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f M/s. Mfar Construction Pvt., Ltd., Vs. CCEx. & ST in Final Order No. 20224/2022 in Service Tax Appeal No. 2388/2011. 7. Further, the learned Chartered Accountant (CA) submitted that non-intimation of availment of composition scheme is a condonable lapse and that the appellant should be allowed the benefit of composition scheme, reliance is placed on the decision in the case of M/s Areva T & D India Ltd., Vs. CCEx & ST - 2022 (59) GSTL (80) (Tri. Chennai). The Learned Chartered Accountant (CA) submitted that the appellant rendered services like obtaining NOC, right of way, liaison with Government Departments for obtaining approvals, however the Adjudicating Authority has classified these services under the category of 'Erection, Com....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ction, Commissioning or Installation' Services and as per the definition of such services the activity carried by the appellant cannot be classified under 'Erection, Commissioning or Installation'. Further, the appellant submitted that miscellaneous services, site excavation and security services, erection of overhead lines, cable lane dismantling and civil foundation services cannot be classified under 'Erection, Commissioning or Installation' services. The appellant further submitted that the extended period is not invokable since the investigation commenced with letter dated 28.08.2006 in response the appellant replied on 29.11.2006 and the Show cause Notice should have been served on 25.11.2007. However, the Show Cau....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the impugned order and also submitted that as per the law prevailing at the time of issuing the impugned order, the activities carried out by the Appellant are falling under the category of "Erection, Commissioning or Installation" services. 12. Heard both sides and perused the records. 13. We find that the issue is no more res integra, the issue is settled by the judgment of Hon'ble Supreme Court in the matter of M/s Larsen & Toubro, Ltd., (supra) and the activities carried out by the Appellant, which includes supply of goods and materials and when the Appellant had paid VAT as applicable under Works Contract, to consider the gross amount as consideration and to classify the goods under the category of Erection, Commissioning or Ins....