2016 (10) TMI 832

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..... ts been received before the introduction of WCS w.e.f. 01-06-2007. This being the case, the judgment of Hon'ble Apex court in Commissioner, Central Excise & Customs Versus M/s Larsen & Toubro Ltd. and others will apply to the facts and circumstance so of the case and service tax cannot be levied to such contracts executed prior to 01-06-2007 - erection of plant and machinery not taxable - appeal allowed - decided in favor of appellant.
Ms. Sulekha Beevi, C.S., Member(Judicial) and Mr. Madhu Mohan Damodhar, Member(Technical) Shri Karan Talwar, Advocate for the Appellant Shri Guna Ranjan, AR for the Respondent [Order per: Sulekha Beevi, C.S.,] 1. The appellant, M/s CCL Products(lndia) Ltd are engaged in the manufacture of instant coffe .....

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..... f paid to the foreign supplier for the Freeze Drying Plant under Erection, Commissioning or Installation services. After adjudication, adjudicating authority confirmed the proposals vide the order impugned herein. Hence this appeal. 4. Appellant filed Miscellaneous Application for early hearing which was taken and allowed and with consent of both sides the appeal itself was taken for disposal. 5. On behalf of the appellant, the Ld. counsel Shri Karan Talwar made the following submissions: 5.1 The appellants are not liable to pay service tax under 'Erection, commissioning and Installation Service". 5.2 The contract amount for the freeze Drying Plant was Euros 71,00,000 as the-value of the goods which-included-the supervision for .....

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..... n EPC contract with an element of turnkey project which is not covered under taxable service prior of 01-07-2007. Since the same is covered in Works Contract Service (WCS). It is seen from para 12 of the Order-in-Original that the gross amounts totalling ₹ 44,98,87,883/- received vide Bill dates 20-07-2006, 21-07-2006, 25-07-2006, 23-08-2006 and 13-10-2006. Thus all the payments been received before the introduction of WCS w.e.f. 01-06-2007. This being the case, the judgment of Hon'ble Apex court in CCE and Customs, Kerala vs 2015(39) SYTR 913(SC) will apply to the facts and circumstance so of the case and service tax cannot be levied to such contracts executed prior to 01-06-2007. Following the decision laid by Apex court, we fin .....

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