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TMI Blog2013 (6) TMI 468X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellants, on which duty of excise was paid by them, was also included in the gross amount for the purpose of demand of service tax under 'Works Contract' service whereas Rule 2 A of the Service Tax (Determination of Value) Rules 2006 as amended provides that the value of taxable service in relation to services involved in the execution of works contract shall be determined to be the gross amo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MISC. 400082013 - Dated:- 1-1-2013 - P G Chacko And Mathew John, JJ. For the Appellant : Shri R Parthasarathy, Adv. For the Respondent : Shri Pramod Kumar, Jt. Commr. (AR) Per: P G Chacko: This application filed by the appellant seeks waiver and stay against the impugned demand including an amount of Rs.4 ,73,77,388 /- demanded towards service tax and education cess. Under the hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... note that, in respect of installation of the bought-out components, the appellant paid service tax under the head "Erection, Commissioning and Installation Service". The department wanted to treat the entire transaction as "Works contract" and levy service tax accordingly from the appellant. On this basis, a Show-Cause Notice was issued and the same was adjudicated upon by the Commissioner. 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant sold both manufactured goods and bought-out goods to their customers as evidenced by the relevant invoices. If that be so, the entire value will have to be kept out of the taxable value of "Works Contract "service, in which event nothing would be left to be taxed for levy of service tax. Nevertheless, in respect of installation of the bought-out components of the systems, the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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