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TMI Blog2016 (10) TMI 772X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent ORDER Per V Padmanabhan (for the Bench): The present appeal filed by the Revenue is against the order dated 26.5.10 passed by Commissioner (Appeals) Raipur. The assessee is engaged in providing taxable services to M/s. Hindustan Petroleum Corpn. Ltd. (HPCL). The dispute pertains to the period February, 2004 to January, 2008 when the assessee executed certain work for M/s. HPCL f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed by the original authority vide its order dated 9.2.2010. This order was challenged by the assessee before the Commissioner (Appeals) who vide the impugned order took a view that the services rendered by the assessee would not fall under erection commissioning and installation. He further held that they will be covered by the Works contract service introduced into the statute from 1.6.2007. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmission or installation services. Commissioner (Appeals) has taken a view that they are in the nature of work contract services. The details of work undertaken was ascertained by the Deptt from M/s. HPCL and no investigation has been undertaken at the ends of assessee. According to the assessee the nature of work performed involved transportation of the goods and the other material loading and un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der the notice i.e. for the period February 2004 to January,2008. 5. The classification of the composite services which involve supply of goods as well as rendering of services has been decided by the Apex Court in the case of Commissioner of Central Excise, Kerala vs Larsen & Toubro Ltd. reported as [2015 (39) STR 913 (SC)]. In this decision of the Apex Court it has been categorically held that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . For the period with effect from 1.6.2007 services will be classifiable under works contract services. 6. The issue is remanded to the original adjudicating authority to re-decide the matter in the light of the nature of service and the pronouncement of law by Apex Court in the Larsen and Toubro case. 7. We accordingly, set aside the impugned order and remand the matter for re-decision. ( Pron ..... X X X X Extracts X X X X X X X X Extracts X X X X
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