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TMI Blog2025 (2) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... as eligible for the said abatement.
The learned Commissioner has not only held that the assessee is eligible for abatement but has also quantified the abatement available to the assessee. Having acknowledged the presence of material and labour components in the services provided by the assessee to the oil companies, it was not open to the learned Commissioner to disregard the classification claimed by the assessee under 'Works Contract Service'.
Conclusion - The impugned order is not sustainable as for as the categorization of works under various other heads than 'Works Contract Service' is concerned; therefore, the same is liable to be set aside.
Appeal allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned order on the ground that the assessee is not entitled to abatement granted by the learned Commissioner in as much as the assessee has not satisfied the necessary conditions of the Notification No. 1/2006-ST dated 01.03.2006. 4.1 Ms. Krati Singh, the learned Counsel for the assessee submits that it is not denied that the works undertaken by the assessee fall in the category of 'Works Contract Services'; therefore, it was not correct on the part of the learned Commissioner to categorize the services under various heads like civil construction, electrical/mechanical work, repair & maintenance, transportation etc. The fact that material and services are involved in the works undertaken by the assessee, is accepted by the department as is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... andigarh - 2024 (8) TMI CESTAT Chandigarh * PC Snehal Construction Co. vs. CST, Ahmedabad - 2022 (9) TMI 390 CESTAT Ahmedabad 4.2 She further submits that Revenue's appeal is liable to be dismissed as the works undertaken by the assessee fall under 'Works Contract Services'; the submission of the Revenue is not sustainable as so called finishing services were provided pursuant to a contract executed between the assessee and the oil companies and were part of supply of services and goods. It is not the case of the department that the assessee is undertaking only finishing and completion services; the assessee is undertaking these services alongwith other services related to electrical, mechanical and installation and all the more services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the oil companies, it was not open to the learned Commissioner to disregard the classification claimed by the assessee under 'Works Contract Service'. The Revenue in their grounds of appeal in respect of their appeal, has also not disputed the fact of involvement of material in the provision of service. This being the case, we are of the considered opinion that the works undertaken by the assessee are classifiable under 'Works Contract Service' only and any other categorization after 01.06.2007 has no sanction of law. We also find that the same could not have been taxed before 01.06.2007. 8. We find that the Tribunal has held the similar view in number of cases, some have been cited above by the learned Counsel for the assessee. In view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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