w w w . L a w y e r S e r v i c e s . i n



Commissioner of Service Tax, Chennai V/S Raghavendra Automations Pvt. Ltd.


Company & Directors' Information:- SERVICE CORPORATION LIMITED [Dissolved] CIN = U93090KL1946PLC001075

Company & Directors' Information:- V AUTOMATIONS PRIVATE LIMITED [Active] CIN = U72200TN2010PTC077996

    ST/CO/40500/2017, ST/135/2010 (Arising out of Order-in-Appeal No. 146/2009 (MST) dated 30.11.2009 passed by the Commissioner of Central Excise (Appeals), Chennai) and Final Order No. 40166/2018

    Decided On, 22 January 2018

    At, Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai

    By, THE HONORABLE JUSTICE: SULEKHA BEEVI C.S.
    By, MEMBER AND THE HONORABLE JUSTICE: B. RAVICHANDRAN
    By, MEMBER

    For Petitioner: K. Veerabhadra Reddy, JC (AR) And For Respondents: S. Venkatachalam, Advocate



Judgment Text


1. Revenue is aggrieved by the order dated 18.3.2009 of Commissioner of Central Excise (Appeals), Chennai. The respondents are engaged in various erection commissioning work for oil companies. They are engaged in the manufacture of certain items used in the said erection commissioning. When they manufactured the item, they paid excise duty. In pursuance of a composite contract work, when they supplied their own items manufactured and cleared, certain items procured from outside along with supply of labour, completed the erection commissioning work for the client. Revenue entertained a view that erection commissioning of work undertaken by the respondent is liable to be taxed as a service contract and accordingly proceedings were initiated against the respondents. The original authority confirmed the service tax demand of Rs. 38,42,613/-. On appeal, by the impugned order, Commissioner (Appeals) dropped the demand holding that the respondents are executing composite works contract which is not liable to be taxed prior to 1.6.2007.

2. The Ld. AR reiterating the grounds of appeal submitted that the respondents raised clearly identifiable invoices for provision of service. Though the contract may be involving design, supply, erection and testing. What is stated to be taxed in the present proceedings is the service portion of the contract which is identified and recognized through the invoices raised by the appellant. As such, he submitted that the impugned order fell in error in not recognizing clearly identifiable services rendered by the respondent.

3. The Ld. counsel for the respondent contested the appeal by the Revenue and produced sample copies of contracts. He submitted that the method of invoice which is in pursuance of a composite work contract, to realize money on a progressing work cannot determine the tax liability of the respondent. He relied on the judgment of the Hon'ble Supreme Court in the case of Commissioner Vs. Larsen & Toubro Ltd.: 2015 (39) STR 913 (SC).

4. Heard both sides and we have perused the appeal records.

5. We have also perused the sample contract dated 19.3.2004 executed by the respondent for Indian Oil Corporation, Mumbai. The contracts are admittedly for design, supply, erection, testing, commissioning and maintenance of LPG dispensation station and similar such work. Admittedly, the contract involves supply of respondents own manufactured goods, certain procured goods and provision of labour and technical input for the completion of the work. We note that this is a typical works contract service liable to be taxed only with effect from 1.6.2007 in view of the Hon'ble Supreme Courts decision in Larsen & Toubro Ltd. cited supra. The claim of the Revenue that certain commercial invoices were specifically for service and the contract can be clearly segregated for service portion is not sustainable. The rate schedule mentioned in the contract by itself does not say the nature of contract. Any contract executed over a period of time, the respondent shall be issuing periodical invoices to realize the money. The invoices may be for supply of goods or for labour or for both, the nature of such invoices does not decide the contract liability. What is important is to see whether the respondent is acting in the ambit of overall composite works contract. In the present case, we are in agreement with the findings of the impugned order that t

Please Login To View The Full Judgment!

hese are composite works contract and cannot be taxed as simple service contracts under a particular heading like erection commissioning service. 6. In view of above discussion, we find no merit in the appeal filed by Revenue and the same is dismissed. The cross-objection filed by the respondent is disposed of accordingly. (Dictated and pronounced in open court)
O R







Judgements of Similar Parties

16-07-2020 Cheriyan Mathew, Member, The Kanakkary Service Cooperative Bank Limited & Others Versus The Joint Registrar of Co-Operative Societies (General), Kottayam & Another High Court of Kerala
14-07-2020 M/s. Sanwaliya Tractor Sales & Service, Rajasthan & Others Versus Bhagwati Devi Bhatt & Others National Consumer Disputes Redressal Commission NCDRC
13-07-2020 Prabhat Ranjan Deo Versus Union Public Service Commission & Others High Court of Delhi
11-06-2020 Hanumanthappa Pathrera Lakshmana Versus State by Senior Intelligence Officer, Directorate General of Goods & Service Tax Intelligence, Bengaluru High Court of Karnataka
04-06-2020 The Karnataka Public Service Commission, Represented by its Secretary Versus Dr. S.S. Madhukeshwara & Another High Court of Karnataka
02-06-2020 Pappu Ram Jat Versus Rajasthan Subordinate & Ministerial Service Selection Board High Court of Rajasthan Jaipur Bench
22-05-2020 Dhiraj Milind Dhurve Versus Union Public Service Commission & Another High Court of Delhi
22-05-2020 M/s Gauri Shankar Indane Service, Patna Versus Indian Oil Corporation Ltd., Patna & Others High Court of Judicature at Patna
20-05-2020 The Commissioner of Central Excise, Customs & Service Tax, Ernakulam Versus M/s. Bharat Petroleum Corporation Ltd. Kochi Refinery, Ambalamugal, Represented by The Chief Finance Manager High Court of Kerala
23-03-2020 Rajasthan Public Service Commission & Others Versus Megha Sharma & Others High Court of Rajasthan Jaipur Bench
19-03-2020 Jagdish Kumar Choudhary & Others Versus Rajasthan Public Service Commission, Ajmer Through Its Secretary & Others High Court of Rajasthan Jodhpur Bench
17-03-2020 P.B. Biju Versus The Managing Committee of The Vayyattupuzha Service Co-Operative Bank, Ltd No. Q 354, Represented by Its President, Pathanamthitta District & Others High Court of Kerala
03-03-2020 Md. Waheed V/S The Telangana State Public Service Commission In The High Court Of State Of Telangana
28-02-2020 M/s. Padmavathi Hospitality & Facilities Management Services, Rep. by its Partner & Authorized Representative Pradeep Kanumuri & Another V/S The Tamil Nadu Medical Service Corporation (A Government of Tamil Nadu undertaking) Chennai & Others High Court of Judicature at Madras
26-02-2020 N.A. Eswaramurthi Versus Tamil Nadu Public Service Commission Rep.by its Member Secretary, Chennai & Another High Court of Judicature at Madras
26-02-2020 J. Anbazhagan Versus The Chairman The Tamilnadu Public Service Commission, Chennai & Others High Court of Judicature at Madras
25-02-2020 Kerala Public Service Commission, Represented by Its Secretary, Pattom, Thiruvananthapuram V/S P. Priya And Others High Court of Kerala
24-02-2020 P.H. Thajudeen Versus Secretary, Pathanamthitta Service Co-op: Bank Ltd., Near Govt. Hospital, Pathanamthitta & Another Kerala State Consumer Disputes Redressal Commission Thiruvananthapuram
21-02-2020 CP Cell, Directorate General Ordnance Service, Informant Master General of Ordnance Service, CP Cell/OS Dte, New Delhi V/S M/s AVR Enterprises, Kanpur & Another Competition Commission of India
19-02-2020 M/s. Millions Fashion, Chennai Versus The Customs, Central Excise & Service Tax Settlement Commission, Additional Bench, Chennai & Another High Court of Judicature at Madras
18-02-2020 Vidya Devarajan & Another Versus The Secretary, Tamil Nadu Public Service Commission, Chennai High Court of Judicature at Madras
14-02-2020 The Commissioner of Central Excise & Service Tax, Bhavnagar Versus M/s. Pipavav Shipyard Limited (100 Percent Eou) High Court of Gujarat At Ahmedabad
14-02-2020 A. Babu Prasanth V/S The Secretary, Tamil Nadu Public Service Commission, TNPSC Toad, Chennai & Others High Court of Judicature at Madras
13-02-2020 The Kerala Public Service Commission, Represented by The Secretary, Thiruvananthapuram & Another Versus P.K. Leelamani & Others High Court of Kerala
10-02-2020 Ambalal V. Patel Versus Central Medical Service Society Vishwa Yuva Kendra & Others Competition Commission of India
05-02-2020 The Commissioner of Customs, Tuticorin Versus Customs, Excise & Service Tax Appellate Tribunal, Chennai & Another High Court of Judicature at Madras
05-02-2020 N.V. Usha Versus Njarakkal Service Co-Operative Bank Ltd. High Court of Kerala
03-02-2020 M/s. Bright Marketing Company, Tirupur Versus The Commissioner of Central Excise & Service Tax, Coimbatore High Court of Judicature at Madras
23-01-2020 The Managing Committee, The Vellathooval Service Co-Operative Bank Ltd., Idukki, Represented by Its President Versus The Joint Registrar of Co-Operative Societies(General), Idukki & Another High Court of Kerala
23-01-2020 M/s. Premier Cotton Textiles rep. by its Senior Manager, S. Vaidyanathan & Others Versus The Commissioner of Central Goods and Service Tax, Coimbatore Commissionerate, Coimbatore High Court of Judicature at Madras
23-01-2020 Krantikumar Kishanrao Kaulwar & Another Versus Maharashtra Public Service Commission, MPSC & Others High Court of Judicature at Bombay
22-01-2020 K.S. Rema Devi, Accountant, Azhoor-Muttappalam Service Co-Operative Bank, Thiruvananthapuram Versus The Kerala Co-Operative Service Examination Board, Represented by Its Secretary, Thiruvannathapuram & Others High Court of Kerala
22-01-2020 Surekha Rana Versus Rajasthan Subordinate & Ministerial Service Selection Board, Jaipur High Court of Rajasthan Jodhpur Bench
20-01-2020 Shri Gas Service Versus United India Insurance Co. & Others National Consumer Disputes Redressal Commission NCDRC
20-01-2020 Andoorkonam Service Co-Operative Bank, Represented by Its Secretary- In-Charge, Thiruvananthapuram Versus The Income Tax Officer, Thiruvananthapuram & Others High Court of Kerala
15-01-2020 Kerala Public Service Commission, Represented by The Secretary, Thiruvananthapuram Versus K.P. Pradeepan & Others High Court of Kerala
14-01-2020 Managing Director & Directors Sai Service Private Limited(Formerly Sai Service Station Pvt. Ltd.) & Another Versus Dr. Sadanand Bhojraj Adhyanthaya & Others National Consumer Disputes Redressal Commission NCDRC
13-01-2020 Delhi Subordinate Service Selection Board (DSSSB) & Others Versus Puneet Kumar & Others High Court of Delhi
10-01-2020 The Secretary, Udumbanchola Service Co-operative Bank Ltd., Idukki Versus S. Rani Kerala State Consumer Disputes Redressal Commission Thiruvananthapuram
10-01-2020 Commissioner of Service Tax V/S Kingfisher Airlines Ltd. Customs Excise Service Tax Appellate Tribunal West Zonal Bench At Mumbai
10-01-2020 M/s. Kotec Automative Services India Pvt. Ltd., Rep. by its Director, Chung Lee Yoon, Sriperumbudur Versus The Commissioner of Service Tax Chennai & Another High Court of Judicature at Madras
09-01-2020 Quick Heal Technologies Limited V/S Commissioner of Service Tax, Delhi Customs Excise Service Tax Appellate Tribunal Principal Bench New Delhi
09-01-2020 Kanchan India Limited and Others V/S Commissioner of Central Goods, Service Tax & Central Excise Customs Excise Service Tax Appellate Tribunal Principal Bench New Delhi
09-01-2020 Oriental Insurance Company Limited V/S Commissioner of Central Excise & Service Tax, Large Taxpayer Unit Customs Excise amp Service Tax Appellate Tribunal Principal Bench New Delhi
09-01-2020 3G Consultants V/S The Commissioner of Service Tax Customs Excise Service Tax Appellate Tribunal Regional Bench, Bangalore
08-01-2020 Kuthannur Service Co-Operative Bank Limited, Palakkad, Represented by Its Secretary & Others Versus The Income Tax Officer, Palakkad & Others High Court of Kerala
08-01-2020 Badri Narayan Sharma Versus Commissioner of Customs, Central Excise & Service Tax, Jaipur Customs Excise amp Service Tax Appellate Tribunal Principal Bench New Delhi
08-01-2020 Badri Narayan Sharma V/S Commissioner of Customs, Central Excise & Service Tax, Jaipur Customs Excise Service Tax Appellate Tribunal Principal Bench New Delhi
08-01-2020 Navbharat Fuse Co. Ltd. and Others V/S Commissioner of Customs, Central Excise and Service Tax Customs Excise Service Tax Appellate Tribunal Principal Bench New Delhi
07-01-2020 Caparo Engineering India Limited V/S Commissioner of Central Goods and Service Tax, Customs and Excise, Ujjain Customs Excise Service Tax Appellate Tribunal Principal Bench New Delhi
03-01-2020 The General Manager, Aleppy Parcel Service, Alappuzha Versus Anil Kumar V., Managing Partner, Wetex Garments, Poovattuparamba, Kozhikode Kerala State Consumer Disputes Redressal Commission Thiruvananthapuram
03-01-2020 Andhra Cylinders Pvt. Ltd. and Others V/S Commissioner of Customs, Central Excise & Service Tax, Hyderabad-I Customs Excise Service Tax Appellate Tribunal Regional Bench Hyderabad
02-01-2020 Babita Das Konar Versus M/s. Solace Management Consultancy Service(P) Ltd. National Consumer Disputes Redressal Commission NCDRC
02-01-2020 Himadri Speciality Chemicals and Industries Limited V/S Principal Commissioner of Service Tax-I, Kolkata Customs Excise Service Tax Appellate Tribunal East Zonal Bench Bench, Kolkata
02-01-2020 Gemini Software Solutions Pvt. Ltd V/S Commissioner of Central Excise, Customs and Service Tax, Trivandrum Customs Excise Service Tax Appellate Tribunal Regional Bench, Bangalore
02-01-2020 Railway Officers Club, Chennai Versus The Additional Commissioner of Service Tax, Chennai High Court of Judicature at Madras
11-12-2019 Andhra Pradesh Public Service Commission Versus Kota Lingeswara Rao & Others Supreme Court of India
09-12-2019 Dharampal Satyapal Ltd. Versus Commissioner Central Excise & Service Tax Guwahati High Court of Gauhati
05-12-2019 Keecheri Service Co-Operative Bank Ltd, Ernakulam Distric, Represented by Its Secretary & Another Versus M.M. Ramesh & Others High Court of Kerala
03-12-2019 The Chirayinkeezhu Service Co-Operative Bank Limited, Thiruvananthapuram, Represented by Its Secretary A. Anil Kumar & Others Versus Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of India, New Delhi, Represented by Its Chairman & Others High Court of Kerala
28-11-2019 The Assam Public Service Commission & Others Versus Pranjal Kumar Sarma & Others Supreme Court of India
26-11-2019 Kerala Public Service Commission, Pattom, Thiruvananthapuram, Represented by Its Secretary Versus C.A. Soumya & Others High Court of Kerala
25-11-2019 Thankey Service Co-Operative Bank Ltd., Represented by its Secretary, Alappuzha Versus The Registrar of Co-Operative Societies, Thiruvananthapuram & Others High Court of Kerala
25-11-2019 Lupin Limited V/S Commissioner, Central Goods Service Tax, Customs & Central Excise Customs Excise Service Tax Appellate Tribunal Principal Bench New Delhi
20-11-2019 R. Karunakaran Versus Rangasamy Motor Service, Proprietor T. Gunasundari, Chetpattu & Another High Court of Judicature at Madras
16-11-2019 The Kerala Public Service Commission, Thiruvananthapuram, Represented by Its Secretary, Kerala & Others Versus P. Swapna & Another High Court of Kerala
12-11-2019 Mathew K. Jacob Versus Union of India, Represented by The Secretary to The Government, Department of Financial Service (Banking Division), Ministry of Finance, New Delhi & Others High Court of Kerala
07-11-2019 K. Vasudevan Versus Director of Medical & Rural Service, Tamil Nadu Government & Others High Court of Judicature at Madras
04-11-2019 G. Balaji & Another Versus The Secretary, Tamil Nadu Public Service Commission, Fracier Bridge Road, Chennai Before the Madurai Bench of Madras High Court
25-10-2019 Rajasthan Public Service Commission, Ajmer & Another Versus Shikun Ram Firuda & Another Supreme Court of India
23-10-2019 Kairali Jewelery, Varkala, Thiruvananthapuram, Represented by Its Managing Partner, Nadarsha Versus The Assistant Commissioner-Iii, Special Circle, State Goods & Service Tax Department, Thiruvananthapuram & Another High Court of Kerala
22-10-2019 Union Public Service Commission Versus R.A. Khan & Others High Court of Delhi
22-10-2019 R. Devasenathipathi Versus 1.Joint Director of Medical and Rural Service, Vellore & Others High Court of Judicature at Madras
17-10-2019 Maharashtra Public Service Commission through Secretary & Others Versus Makrand Subhash Dagadkhair & Others High Court of Judicature at Bombay
16-10-2019 M/s. DLF Southern Towns Private Limited, Kakkanad, Represented by Its Assistant General Manager S. Subramanian & Another Versus The State Tax Officer (Investigation Branch), O/O. The Deputy Commissioner of State Tax (Intelligence), Department of State Goods & Service Tax, Edappally, Ernakulam & Others High Court of Kerala
15-10-2019 Union of India, Represented by The Secretary, Central Board of Excise & Customs, Department of Revenue, Ministry of Finance, New Delhi & Others Versus Antony Cleetus, Deputy Office Superintendent, Retired From Central Excise, Customs & Service Tax Deptt, Cochin High Court of Kerala
25-09-2019 The Kerala Public Service Commission, Represented by Its Secretary, Thiruvananthapuram Versus S. Satheesh & Others High Court of Kerala
24-09-2019 The District Registrar, Office of the District Registrar, Thrissur & Another Versus Peringandoor Service Co-Operative Bank Ltd., Rep. by Its President, Mulakkunathukavu, Thrissur High Court of Kerala
12-09-2019 Esquire Express & Courier Service & Others Versus The Union of India & Others High Court of Tripura
09-09-2019 Karnataka Public Service Commission Versus State of Karnataka High Court of Karnataka
06-09-2019 M/s. Enmas Andritz Pvt. Ltd., Rep. by its Director, N. Soundrapandian Versus The Assistant Commissioner of Service Tax, Chennai II Commissionerate, Chennai & Another High Court of Judicature at Madras
05-09-2019 A. Anilkumar, Superintendent of Police (Retired from State Service), Internal Security Investigation Team Kerala, Tripunithura Versus Union of India, Represented by Its Secretary, Ministry of Home Affairs, Government of India, New Delhi & Others High Court of Kerala
03-09-2019 The Kerala Public Service Commission, Represented by Its Secretary, Thiruvananthapuram Versus S.V. Silbert Jose & Others High Court of Kerala
28-08-2019 D. Anjali Versus Tamil Nadu Public Service Commission, Rep by the Secretary to Government, Chennai & Others High Court of Judicature at Madras
26-08-2019 Union Public Service Commission Versus Shristi Singh & Others Supreme Court of India
26-08-2019 Commissioner, Central Excise, Customs & Service Tax, Raipur (C.G.) Versus M/s. Salasar Sponge & Power Limited, Raigarh (C.G.) High Court of Chhattisgarh
22-08-2019 State of Kerala, Represented by deputy Commissioner of State Tax (Law), State Goods & Service Tax Department, Ernakulam Versus Raphel T. Joseph High Court of Kerala
22-08-2019 Shalini Chingtham & Others Versus Manipur Public Service Commission through its Secretary & Others High Court of Manipur
21-08-2019 Bihar Public Service Commission & Others Versus Dr. Renu Singh & Others High Court of Judicature at Patna
21-08-2019 M/S Premier Car Sales Ltd. Shahnazaf Road Lko.Throu. Director Versus Commissioner Of Central Excise & Service Tax Ashok Marg Lko High Court of Judicature at Allahabad
19-08-2019 The Mutholy Service Co-Operative Bank Ltd., Thekkemuri, Kottayam, Represented by its Secretary Versus The District Election Officer & District Collector, Kottayam & Another High Court of Kerala
08-08-2019 P.V. Sakkariya, Committee Member, Karuvanthiruthy Service Co-Operative Bank, Feroke, Kozhikode Versus The Karuvanthiruthy Service Co-Operative Bank Ltd., Karuvanthiruthy, Feroke, Represented by Its Secretary & Others High Court of Kerala
06-08-2019 K.P. Unnikrishnan, Peon, The Manjoor Service Co-Operative Bank Ltd. Kuruppanthara & Others Versus The Manjoor Service Co-Operative Bank Ltd., Represented by Secretary, Kuruppanthara & Others High Court of Kerala
02-08-2019 Molsy Eldhose Versus The Secretary, Valakom Service Co-Operative Bank Ltd. High Court of Kerala
02-08-2019 Union Public Service Commission & Another Versus Mayank Rai & Others Supreme Court of India
01-08-2019 E. Rajeswari Versus Tamil nadu Public Service Commission, Rep by its Secretary, Chennai & Another High Court of Judicature at Madras
31-07-2019 M/s. Steel Authority of India Ltd. Versus Exalt Service Pvt. Ltd. High Court of Judicature at Calcutta
24-07-2019 M/s. Premier Cotton Textiles, represented by its Senior Manager, S. Vaidyanathan, Poolankinar Post, Udumalpet Versus The Commissioner of Central Goods & Service Tax, Coimbatore Commissionerate, GST Bhavan, Coimbatore & Another High Court of Judicature at Madras
24-07-2019 The Kerala Public Service Commission, Represented by Its Secretary, Thiruvananthapuram Versus Sreejith P. Kumar & Others High Court of Kerala
23-07-2019 P. Karthik Versus The Chairman, Tamil Nadu Public Service Commission, Chennai High Court of Judicature at Madras