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TMI Blog2023 (3) TMI 1393X X X X Extracts X X X X X X X X Extracts X X X X ..... eries under the head "Erection, Installation & Commissioning Service" for setting the coal heavy machines for M/s Northern Coalfields Limited. The scope of work is as under : "4.2 The scope of work covers all the related civil and structural works, detail designing of the same and successfully commissioning of the civil and structural works for handling over the plant. This shall inter-alia, include the following : 4.2.1 Design & Engineering of all civil and structural works of the plant. 4.2.2 Execution of all civil/structural works consisting of the following : a) Detailed survey of site including contour map preparation. b) All the geo-technical investigation required for the work including furnishing the geo-technical repo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice tax is payable by the appellants under "Erection, Installation & Commissioning Services". As the show-cause notice has been issued to deny the benefit of exemption Notification No.1/2006-ST dated 01.03.2006 for the services provided by the appellant under "Erection, Installation & Commissioning Services", therefore, show-cause notice is barred by limitation. He also submits that the issue has already been settled by the Hon'ble Apex Court in the case of Commissioner of Central Excise & Customs, Kerala Vs. Larsen and Toubro Limited reported in 2015 (39) STR 913 (SC), which has been re-affirmed by the Hon'ble Apex Court in the case of Total Environment Building Systems Pvt. Ltd. Vs. Deputy Commissioner of Commercial Taxes reported in 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ks, there is not dispute, the services in question have been supplied by the appellants along with the materials, for which, the appropriate classification is "Works Contract Service", which came into service tax net from 01.06.2007. As per the decision of the Hon'ble Apex Court in the case of Larsen & Toubro Limited (cited supra), this issue has been clarified and after going through the said judgement, we hold that for the period prior to 01.06.2007, the demand under the category of "Erection, Installation & Commissioning Services", was not sustainable as the appropriate classification is "Works Contract Service". Admittedly, no demand has been made for the period prior to 01.06.2007 under the "Works Contract Service". Therefore, the dema ..... X X X X Extracts X X X X X X X X Extracts X X X X
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