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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 ..... ondent Per Mr. V. Padmanabhan The present appeal is filed by Revenue against the Order-in-Original dated 19.05.2010 by the Commissioner (Appeals), Raipur. 2. The assessee has carried out various projects at Bhilai Steel Plant involving provision of various services such as designing and drawing, erection and commissioning of the plant and machinery, supervision of erection and commissioning, te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioning, etc. along with supplies of various machines and equipments. The Commissioner (Appeals) has set aside the demands for the reason that the contracts executed are in the nature of Works Contract which cannot be vivisected to distinguish those activities, which can be identified as taxable services. The argument of the Revenue is that the works assigned to the assessee in these contract ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... side and Order-in-Original upheld. 5. Ld. Advocate appearing for the respondent submitted that the various contracts executed by the assessee are in the nature of Works Contract, which involve not only rendering services, but also supply of various equipments. He relied upon the decision of the Hon'ble Supreme Court in the case of CCE, Kerala Vs. Larsen & Toubro Ltd. [2015(39) STR 913 (SC)]. He f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Works Contracts. 7. Works Contract as a species have been included in the statute book for the purposes of levy of service tax with effect from 01.06.2007. The demands raised in the present case are prior to 01.06.2007 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. (su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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