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TMI Blog2023 (11) TMI 683X X X X Extracts X X X X X X X X Extracts X X X X ..... discharged the VAT liability on the transfer of goods involved in the execution of the contract is not correct. Classification of a service would depend upon the nature of service provided and not on whether VAT had been discharged on the goods portion of the contract. Such being the position, the order dated 27.03.2018 passed by the Commissioner (Appeals) deserves to be set aside and is set aside - Appeal allowed. - SHRI DILIP GUPTA, PRESIDENT AND P.V. SUBBA RAO, MEMBER (TECHNICAL) Mr. A.K. Batra, Advocate for the Appellant Mr. Harshvardhan, Authorised Representative for the Department ORDER M/s Blue Star Ltd Jaipur [the appellant] has sought the quashing of the order dated 27.03.2018 passed by the Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that customer has taken an exemption certificate in respect of leviability of work contract tax from the concerned Sales Tax department. From a perusal of exemption certificate submitted by the noticee, I find that main contractor has opted for the exemption fees method. 6. However, the Additional Commissioner held that the appellant had provided services under erection, commissioning or installation service for the reason that the appellant had not paid VAT on the property transferred under the contract and nor the appellant had sought classification of the service under works contract. 7. The Commissioner (Appeals) in the impugned order dated 27.03.2018 has also found as a fact that the appellant as a subcontractor was required to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manner of doubt that the services rendered by the appellant would fall under works contract service and not under erection, commissioning for installation service. This is evident from the decision of the Supreme Court in Larsen and Toubro wherein it has been held that a works contract is a separate specious of contract distinct from contract for services simplicitor recognized by the world of commerce and law and as such has to be taxed separately. 12. A Division Bench of the Tribunal in Jambeshwar Construction Co. vs. Commissioner of Central Excise and Service Tax-Jaipur- II [MANU/CE/0477/2019] also held as follows: 7. We have very carefully perused the decision of the Hon ble Supreme Court in case Larsen and Turbo (supra). The Ape ..... X X X X Extracts X X X X X X X X Extracts X X X X
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