2018 (5) TMI 1122

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..... nt Shri Rajeev Ranjan (Joint Commr.) AR for Respondent Per: Anil Choudhary The issue in this appeal is whether the service rendered by the appellant is classifiable under the Head 'Works Contract' or 'Erection Commissioning & Installation Service'. 2. From the admitted facts, we find that the appellant had led evidence before the court below that they are engaged in construction of petrol p .....

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..... ourt have decided the classification issue by its order in the case of L & T 2015 (39) S.T.R. 913 (SC), order dated 20/08/2015, wherein it has been held that in a complex contract involving use of materials as well as service component which shall be classified under the heading 'works contract' and cannot be classified under other heads of services like 'Erection Commissioning & Installation Serv .....

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..... rther note that the appellant paid VAT on the material component utilised in such works contract. Accordingly, we hold that the work done by the appellant for Indian Oil Corporation Ltd. will be classifiable under the Heading Works Contract. Further works contract was not be taxable prior to 01/06/2007. Accordingly, we allow this appeal and set aside the impugned order. The appellant shall be enti .....

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