9911796707
TMI Blog2006 (10) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... paid the levy by not taking into consideration the erection, installation and commissioning of Air Conditioning Systems and labour component therein, therefore, the service tax was re-calculated and demands confirmed. The appellants' contention was that they had paid the correct duty in the matter and, therefore, the elements as alleged by the Revenue is not required to be added in the supply, installation or commissioning charges. The Revenue's contention was that in terms of Notification No. 19/2003, the appellants were required to have calculated the due tax at 33% of the gross amount charged from the customers under a contract for supplying a plant, machinery or equipment and commissioning or installation of the said plant, machinery o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 2004 (170) E.L.T. A181 (S.C.). He submitted that in view of these judgments, the appeal is required to be allowed. He also submits that full waiver was granted and the stay application was allowed based on these circumstances. 3. The learned JDR reiterates the departmental view. 4.On a careful consideration, we notice that this very aspect pertaining to the work contract i.e. whether it should be vivisected and part of it be subjected to duty was considered in all the above judgments. The Tribunal, in the case of CCE v. Larsen & Toubro (cited supra), after due consideration, upheld the assessees' contention and set aside the demands as raised in the present case also. The findings recorded in para 31 are reproduced herein below : "31. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one by the Supreme Court in Guntur Tobacco Ltd.'s case (supra) by the appellants. The 46th amendment to the Constitution has also not made any difference to the decision of Associated Hotels as it was mainly with respect to sales tax which introduced deeming provision which is not the case before us. The Kerala High court decision in Kerala Colour Lab Association's case (supra) also does not help revenue as in that case the principal contract was that of service and not of sale of photographic material and, therefore, it was correctly held that once the taxing event is rendering of service and the entire activity of the assessee answer the description of taxable photography service, it is the service which will be chargeable to service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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