LARSEN AND TOUBRO LTD. Vs. CCE

JUDGEMENT

(1.) THE appellant executes engineering projects on works contract terms. The issue raised is whether the appellant is liable to service tax (which is leviable on a Consulting Engineer) in relation to such projects. The projects in question are the following: -

(2.) IT is the submissions of the learned Counsel for the appellants that this issue remains settled in favour of the appellant by this Tribunal decision in the case of Daelim Industrial Company Ltd Vs. CCE Vadodara 2003 -Taxindiaonline -110 -Cestat -Del wherein the Tribunal held that a work contract cannot be vivisected and a part of it is subjected to service tax.

(3.) WE have perused the records and considered the submissions made by both sides. The facts in the present case are identical to the facts in Daelim Industrial Co Ltd case and our order in that appeal was passed following the decision of the Supreme Court in the case of State of Punjab Vs Associated Hotels India Ltd. 2002 -Taxindiaonline -65 -SC -CT. We find no reason to re -consider our decision. The appeal is allowed following the decision in Daelim Industrial Co Ltd. The appellants shall be entitled to consequential relief.