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TMI Blog2017 (9) TMI 792X X X X Extracts X X X X X X X X Extracts X X X X ..... reme Court of India in case of Commissioner of C.Ex. & Cus. Kerala Vs Larsen & Toubro Ltd, [2015 (8) TMI 749 - SUPREME COURT] has categorically held that services which involve rendering of service as well as supply of material involved in such work were to be classified only under the ‘works contract service’ w.e.f. 01.06.2007 when such services were included in the statute. It has further been h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant is engaged in rendering services falling under Erection, Commissioning and Installation Services as defined under Section 65(105) (zzd) of the Finance Act, 1994. During the period 01.04.2005 to 31.10.2008, the appellant provided services relating to petrol pumps for M/s HPCL. Department issued SCN dated 22.10.2010 demanding of service tax amounting to ₹ 55,44,587/- for such services. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the period prior to 01.06.2007, the services rendered by the appellant have been classified partially under Commercial or Industrial Construction Service and partially under Erection Commissioning and Installation Service. 4. The Hon ble Supreme Court of India in case of Commissioner of C.Ex. Cus. Kerala Vs Larsen Toubro Ltd, 2015(39) S.T.R. 913 (S.C) has categorically held that service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant will also be liable to pay interest in terms of Section 75 However, we set-aside the penalties imposed on the appellants by taking recourse to Section 80 of the Finance Act, 1994, keeping in view of the facts that classification of services under WCS came to be finally decided only with the issue of Apex Court order in the L T case. (Pronounced in Court on 18.08.2017) - - TaxTMI - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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