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TMI Blog2018 (1) TMI 1133X X X X Extracts X X X X X X X X Extracts X X X X ..... ed supply of material as well as for provision of labour. Thus, the activities undertaken by the appellant should fall under the preview of works contract for levy of Service Tax. The composition scheme should be available to the appellant and cannot be denied on the ground that it did not specifically exercise the option regarding opting for the works contract service - appeal allowed - decided i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erpreted that the activities undertaken by the appellant fall under the taxable category of Erection, Commissioning or Installation Service. Since the appellant did not include the value of free supply material in the gross value charged by it, the benefit of abetment/ composition scheme was denied by the Department. Accordingly, the service tax of ₹ 1,01,805/- alongwith interest was confirm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner of C. Ex. Jaipur - 2012 (27) S.T.R. 406 (Tri.-Del.) ABL Infrastructure Pvt. Ltd. Vs. Commissioner of C. Ex. Nashik - 2015 (38) S.T.R 1185 (Tri.- Mumbai). 4. On the other hand, the ld. DR appearing for the Revenue retreated the findings recoded in the impugned order. 5. Heard both sides and perused the case records. 6. We find that the ld. Commissioner (Appeals) vide the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner (Appeals) had accepted the fact that the contract executed by the appellant involved supply of material as well as for provision of labour. Thus, the activities undertaken by the appellant should fall under the preview of works contract for levy of Service Tax. The composition scheme should be available to the appellant and cannot be denied on the ground that it did not specifically ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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