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TMI Blog2016 (12) TMI 667X X X X Extracts X X X X X X X X Extracts X X X X ..... Sh. M.P. Damle, Assistant Commissioner (AR), for the Respondent Per : Devender Singh This appeal is directed against Order-in-Appeal No. PIII/RS/163/2012 dated 15.05.2012 passed by Commissioner of Central Excise (Appeals), Pune-III. 2. Brief facts of the case are that the appellants, who are holding Central Excise registration, provide integrated LPG solution business including supply, erecti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are providing two or three types of services such as Consulting Engineers Service, Management Services, Erection and Commissioning Service. While the cost of other services such as Consultancy Engineer and Management Services have been considered in the price of goods, they have raised separate bill only on Erection and Commissioning Services. Under the of services together unable to break up, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Engineers Ltd. Vs. Commissioner of Central Excise, Pune-III - 2016-TIOL-787CESTA TE-MUM. 5. The Ld. A.R. reiterated the findings of the Ld. Commissioner (Appeals) and stated that it was single composite contract and separating the same in order to discharge the Service Tax only for the part of supply of services was not permissible. As per Notification 19/2004-ST, the Service Tax should have bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... This was based on the judgment of Hon'ble Apex court in the case of CCE, Kerala Vs. Larsen & Toubro Ltd. 201 (39) STR 913 (S.C.). In the said judgement, Hon'ble Apex Court has settled the law that prior to 01.06.2007, the Service Tax liability will not arise when work contract is executed, under any other services. 8. In view of the above, we find that the issue is covered om favour of the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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