2007 (8) TMI 180

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..... y basis & not a consultancy contract - ST/275/2006 - M/460/2007-WZB/C-I/(C.S.T.B.) - Dated:- 31-8-2007 - [Order per : Jyoti Balasundaram, Vice-President]. - The brief facts of the case are that the respondents herein (hereinafter referred to as the assessees), engaged in providing taxable services of (1) storage and warehousing, (2) port services and (3) consulting engineering services, filed .....

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..... not be vivisected and part of it subjected to service tax, and upon the Tribunal's decision in Larsen Toubro Ltd. v. CCE - [2006 (3) S.T.R. 223 (Tribunal) = 2004 (174) E.L.T. 322 (Tribunal) = 2004 (60) RLT 505]. A show cause notice was issued to the assessees for rejection of the claim on the ground that the value of services had been shown separately in the acceptance letter for detailed en .....

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..... service tax; In this decision, the Tribunal's order in Daelim Industrial Co. Ltd. was distinguished. On the other hand, the assessees rely upon the Tribunal's order in CCE, Vadodara v. Larsen Toubro Ltd. - 2006 (4) S.T.R. 63, in which a contract quoting separate prices for (a) residual process design and detailed engineering, (b) supply portion and (c) construction installation portion ( .....

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