9911796707
TMI Blog2017 (12) TMI 1311X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant. Rep. by Shri R.K. Manjhi, AR for the respondent. ORDER Per B. Ravichandran: Both Revenue and the assessee are aggrieved by the order dated 9.5.2011 of Commissioner (Appeals), Customs & Central Excise, Jaipur-I. The assessee /appellant are engaged in construction of petrol pumps for oil marketing companies. 2. Proceedings were initiated against them for non-payment of service tax on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lations, piping, soil work, etc. The rate schedule is given in the work order. This does not make the contract as a divisible contract. The impugned order falls in error in splitting up the single contract into two taxable services for service tax liability. He submitted that such actions of the Commissioner (Appeals) is not supported by law. All the services rendered by the appellant are involvin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lation " services. He should not have extended the abatement under Notification no.15/2004-ST as the value of plant and machinery are to be included for arriving at the gross value. The waiver of penalty imposed under Section 76 is also contested. 5. Heard both the sides and perused the appeal records. 6. We note that similar type of contracts with reference to setting up of retail petrol pumps ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts shall be liable to service tax only under works contract service w.e.f. 1.6.2007 in terms of the ratio laid down by the Hon'ble Supreme Court in the case of Larsen & Toubro Ltd. reported in 2015 (39) S.T.R. 913 (SC) . 7. Regarding the abatement or composition available to the appellant, the same requires verification with supporting data to be submitted by the appellant. We find that in simil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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