2018 (11) TMI 29

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..... ne 2007 onwards is under works contract service - Admittedly, the work done prior to 1st June 2007 being similar, we hold the classification adopted by the adjudicating authority under ‘Erection, commissioning and installation service (ECIS)’ is erroneous, and in conflict of the ruling of the Hon’ble Supreme Court in the case of CCE Vs. Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT]. D .....

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..... D.R. - for the respondent ORDER Per Anil Choudhary: Heard the parties. 2. The issue in this appeal, under the admitted fact that the adjudicating authority have held that the nature of work done by the appellant is classifiable under the classification works contract service as defined under Section 65(105)(zzzza), whether the appellant is liable to tax prior to 1st June 20 .....

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..... 5 (39) STR 913 (SC). 4. So far, the demand after 1st June 2007, is concerned, admittedly, there is no such proposal in the show cause notice to tax the same under works contract service . Whereas adjudicating authority have classified the services post 1st June 2007 under works contract service and have levied the tax. Accordingly, we hold that in absence of proposal in the show cause notice, .....

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