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TMI Blog2018 (11) TMI 1224X X X X Extracts X X X X X X X X Extracts X X X X ..... of demand that has been confirmed against him under the various provisions of Finance Act, 1944 alongwith interest and penalty in pursuance of show cause notice dated 11.04.2016. 2. The brief fact of the case is that the appellant is engaged in providing taxable services which has been classifiable under "Commercial and Industrial Construction Services" as defined under Section 65(105)(zzq), "Erection, Commissioning or Installation Services" defined under Section 65(105)(zzd), "Transportation of Goods by Road Service" as defined under Section 65(105)(zzp), "Works Contract Service" as defined under Section 65(105) (zzzza) and "Design Service" as defined under Section 65(105)(zzzzd). As per the contention of the Department that however the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9.06.2008 and 16.02.2009 with Heavy Engineering Corporation Ltd. (HECL) as a subcontractor in relation to construction of Ore Handling Plant and Coal Handling Plant, including supply related contracts to be carried out at Bhilai Steel Plant, on turnkey basis. The contract dated 19.06.2008 and services thereunder is also subject matter of Appeal No.ST/75453/2014. It was further contended by the Ld. Senior Advocate that under both the said contracts, the Adjudicating Authority has held that the same to be classifiable under "Erection, Commissioning or Installation Service" under Section 65(105)(zzd) of the Finance Act, 1944 and taxable as such without the benefit of exemption as per Notification No.1/2006-ST dated 01.03.2006 on the ground tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of any substance. The terms and conditions of the contract including providing for two separate contracts, one for the supply of plant and machinery and the other for the works and services wherein also related materials will to be supplied, has been acknowledged in the Order itself and also contained in the tender notice. The terms and conditions of the tender laid down therein are in the sole domain of the contractees and tenderers like the appellant have no part in framing such conditions. The said terms and conditions have to be accepted by the tenderers without any deviation. In this regard reliance placed on the decision of this Hon'ble Tribunal in the case of Essar Projects (India) Ltd. vs. Commissioner of C.Ex.& S.T. [2014(33)STR 69 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tained in the adjudication order in support of confirmation of demand. 5. We have considered the rival submissions and perused the appeal records. The issue regarding classification of service is settled in favour of the appellant vide this Tribunal order in case of appellant themselves pertaining to earlier period wherein it has been held that the activities undertaken by the appellant falls within the works contract service and liable to the benefit of Works Contract Act subsequent to 01.06.2007 in view of the decision of the Hon'ble Supreme Court in case of Commr. Of Central Excise & Customs, Kerala vs. Larsen & Toubro Ltd. (supra). 6. We also find that the demand has been raised invoking the extended period. It is on record that for t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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