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TMI Blog2016 (12) TMI 600X X X X Extracts X X X X X X X X Extracts X X X X ..... 07 and have been made by vivisecting the contracts into various activities comprised therein. The Hon'ble Supreme Court in the case of CCE, Kerala Vs. Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT] has categorically held that Works Contracts involving supply of goods as well as provision of services cannot be subjected to service tax for the period upto 31.05.2007. Since the entire demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion and commissioning, technical testing, etc. The Department carried out enquiry into the allegation that the assesse has not discharged service tax on the contracts executed by them. This resulted in issue of Show Cause Notice dated 01.02.2008 and Order-in-Original dated 12.02.2009 in which service tax to the extent of ₹ 40,31,250/- was demanded along with interest. Penalties were also im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the assessee in these contracts are separately identifiable and quantifiable in each contract. From the records, it may be seen that separate invoices and documents are available for supplies and services. From these documents it is possible to ascertain the value of taxable services separately for various services such as design, erection, commissioning, testing, etc. In view of the above, Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Toubro Ltd. [2015(39) STR 913 (SC)]. He further submitted that the demand in the present case is prior to 01.06.2007 and hence no service tax can be charged on Works Contract executed prior to that date. 6. Ld. counsel for the respondent filed the written submissions along with copy of all the contracts relevant for the purpose of the present appeal. A total of six contracts are involved in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of CCE, Kerala Vs. Larsen Toubro Ltd. (supra) has categorically held that Works Contracts involving supply of goods as well as provision of services cannot be subjected to service tax for the period upto 31.05.2007. Since the entire demand in the present case is prior to 01.06.2007, the demand is not sustainable, as has been held in the impugned order. 8. In line with the above discus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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