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TMI Blog2024 (2) TMI 1081X X X X Extracts X X X X X X X X Extracts X X X X ..... with materials. Therefore, the merits classification of the above services under Works Contract Service and no demand is raised against the appellant under Works Contract Service . Therefore, following the decision of the Hon ble Apex Court in the case of COMMISSIONER, CENTRAL EXCISE CUSTOMS VERSUS M/S LARSEN TOUBRO LTD. AND OTHERS [ 2015 (8) TMI 749 - SUPREME COURT] , wherein the Hon ble Apex Court has observed All the services referred to in the said sub-clauses are service contracts simpliciter without any other element in them, such as for example, a service contract which is a commissioning and installation, or erection, commissioning and installation contract. Further, under Section 67, as has been pointed out above, the value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , a showcause notice dated 03.11.2009 was issued to the appellant to demand service tax under the category of Erection, Commissioning and Installation Service for the period from May, 2006 to March, 2008. 3. The matter was adjudicated and demand was dropped against the appellant holding that the activity of fabrication of structures of raw materials at the project site does not come under the purview of Erection, Commissioning and Installation Service. It was held that it is the activity of manufacture and therefore, no service tax is payable. The said order was challenged by the Revenue before the ld.Commissioner (Appeals), who set aside the adjudication order. Against the said order, the appellant is before us. 4. The ld.Counsel f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble Apex Court in the case of Larsen Tourbro Limited reported in 2015 (39) STR 913 (S.C.), wherein the Hon ble Apex Court has observed as under : 24. A close look at the Finance Act, 1994 would show that the five taxable services referred to in the charging Section 65(105) would refer only to service contracts simpliciter and not to composite works contracts. This is clear from the very language of Section 65(105) which defines taxable service as any service provided . All the services referred to in the said sub-clauses are service contracts simpliciter without any other element in them, such as for example, a service contract which is a commissioning and installation, or erection, commissioning and installation contract. Further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Finance Act, 1994 contains both the charge and machinery for levy and assessment of service tax on indivisible works contracts. 8. We hold that the merits classification of the impugned service is under Works Contract Service , if it is presumed that the appellant is liable to pay service tax on Works Contract Service , then the appellant is required to pay service tax on 33% on the value of contract executed by them and the appellant has paid the service tax more than that. 9. In that circumstances, no demand is sustainable against the appellant. Accordingly, we set aside the impugned order and allow the appeal with consequential relief, if any. ( Operative part of the order was pronounced in the open court ) - - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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