2019 (2) TMI 473

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..... appellant had herein entered into contract for supply of material fire fighting system and installation thereof, which included Erection Commissioning and Installation of services - The law is settled by the Hon’ble Apex Court in the case of Larsen & Tourbo Ltd., [2015 (8) TMI 749 - SUPREME COURT] - demand set aside - appeal allowed - decided in favor of appellant. - Appeal No. ST/1363/2011 - A/ .....

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..... Hyderabad. On scrutiny of the records, show cause notice was issued to the appellant for the demand of service tax liability under the category of Erection Commissioning Installation Services. Both the lower authorities held that appellant is liable to pay the tax under Erection Commissioning and Installation Services. 4. Learned Chartered Accountant submits that the entire agreement entered .....

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..... that appellant had herein entered into contract for supply of material fire fighting system and installation thereof, which included Erection Commissioning and Installation of services. In our view, the law is settled by the Hon ble Apex Court in the case of Larsen Tourbo Ltd., would apply in this case. In view of the foregoing, the appellant having entered into an agreement for works contract .....

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