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TMI Blog2015 (10) TMI 2291X X X X Extracts X X X X X X X X Extracts X X X X ..... act as payments are to be made by ONGC during rendition of contract. Issue whether works contract is taxable under the category of CICS prior to 01.06.2007 is no longer res integra as decision made in case of CCE, Kerala Vs. M/s. Larsen & Toubro Ltd. & Anr [2015 (8) TMI 749 - SUPREME COURT] followed – Decided in favour of appellant. - Appeal No.ST/381/2009-CU[DB] - Final Order No.53139/2015 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 77 of the Finance Act, 1994. 3. On the admitted factual scenario, during September, 2005 to March, 2006, the appellant, under an agreement dated 11.08.2005 with the Oil and Natural Gas Corporation Ltd. (ONGC) provided under a lump sum contract for a specified consideration design, engineering including surveys, procurement, clearing and grading of various specified good for execution of w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e service and did not include indivisible works contract within its ambit and therefore there was no liability to tax on the appellant herein. 5. Negating the contentions, the impugned order confirmed demand of service tax, interest and penalties as adverted to. 6. On a true and fair construction of the agreement between the parties, i.e., the appellant and ONGC dated 11.08.2005, the conclus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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