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TMI Blog2024 (10) TMI 1461X X X X Extracts X X X X X X X X Extracts X X X X ..... e order in case of RUDRA ENGINEERING VERSUS COMMISSIONER OF CENTRAL EXCISE ST, VADODARA-I [ 2024 (2) TMI 1450 - CESTAT AHMEDABAD] has held that ' From the definition of Works Contract Service, it is clear that only specified categories of works contract are considered for levy of Service Tax under the said definition. These are enumerated in clauses (a) to (e). We find that in clause (a) thermal insulation also mentioned and in the present matter appellant had also paid VAT/ sales tax on goods which is used in installation of thermal insulation. We find that the impugned activity of the assessee was nothing but works contract service .' The facts of the present matter are similar to the matter decided by the Division Bench of this T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alue would not be available to them as the condition lead down in the said notification have not been fulfilled by the appellant. 2. A show cause notice dated 25th May, 2011 was issue to the appellant asking for Service Tax amounting to Rs. 3,93,908/- under Section 73 of Finance Act, 1994. Interest and penal provisions has also been invoked in the show cause notice as per provision of the Finance Act, 1994. The matter reached up to the level of the Commissioner (Appeals) and Learned Commissioner (Appeals) vide his order dated 12 September, 2013 have rejected their appeal. The appellant are before us against the above mentioned impugned order in appeal. 3. I have heard both the sides. I find that the learned Commissioner (Appeals) in his imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Notification No. 01/2006-ST dated 01.03.2006 as amended vide Notification No. 21/2006-ST dated 23 May, 2006. 5. I find that the matter is no longer res Integra as the issue at hand has already been decided by the Tribunal in the similar circumstances in favour of the appellant. The relevant extract of the order in case of M/s. Rudra Engineering. vs. Commissioner of Central Excise Service Tax, Vadodara-i , in the Final Order No. 10427-20149/2024 dated 19.02.2024 has held as follows:- 4. We have carefully considered the submission made by both sides and perused the records. We find that in the appellant s own case on the identical facts and the legal issue whether the activity of Installation of Thermal Insulation is classifiable unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is not supplying plant, machinery, equipment or structures, but carrying out thermal insulation and hence benefit of 67% abatement from gross value would not be available to appellant as the condition laid down in the said Notification are not fulfilled by appellant. However, we find that in above column (4) of the table which is related to the condition in explanation it clearly used the words and any other material sold by the commissioning and installation agency, during the course of providing erection, commissioning or installation service . Hence, in our opinion, it cannot be considered that the said entry is applicable only on the supply of plant, machinery or equipment or structures. Besides, it is also applicable on any other mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of a works contract excluding works contract in respect of roads, airports railways, transport terminals, bridges, tunnels and dams. Explanation : For the purposes of this subclauses, works contract means a contract wherein, - (i) Transfer of property in goods involved in the execution of such contract is leviable to tax as sale of goods, and (ii) Such contract is for the purposes of carrying out, - (a) erection, commissioning or installation of plant, machinery, equipment or structures, whether pre-fabricated or otherwise, installation of electrical and electronic devices, plumbing, drain laying or other installations for transport of fluids, heating, ventilation or airconditioning including related pipe work, duct work and sheet metal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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