2026-VIL-542-CESTAT-CHE-ST
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SERVICE TAX CESTAT Cases

Service Tax – Classification of Service, Composite contract for supply and installation of electrical goods - The appellant undertook composite contracts involving supply of electrical goods and installation services for BSNL and CPWD - Whether the appellant's activity can be classified under 'Erection, Commissioning and Installation Services' for the period prior to and after 01-07-2007 – HELD - The demand of service tax on the composite electrical contracts rendered by the appellant for the period prior to 01-06-2007 under the category "Erection, Commissioning and Installation Service" is untenable. The Supreme Court decision in CCE v. Larsen and Toubro, held that the charging provisions in the Finance Act, 1994 refer only to service contracts simpliciter and not to composite works contracts. Therefore, the classification of the appellant's activity under "Erection, Commissioning and Installation Service" for the period prior to 01-06-2007 is not tenable - For the period after 01-07-2007, the Appellate Authority's finding of classifying the appellant's work under "Works Contract Service" for the period after 01-07-2007 is unsustainable as the SCN proposed classification under "Erection, Commissioning and Installation Service" for the entire period - The Appellate Authority's finding of classification under "Works Contract Service" for the period after 01-07-2007 is beyond the scope of the SCN and set aside - The impugned order is set aside and the appeal is allowed
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