CCE Vs. LARSEN AND TOUBRO LTD.

JUDGEMENT

(1.) This appeal is of the Revenue is against an order of the Commissioner (Appeals) setting aside a service tax demand on the assessee. The service tax was demanded by the original authority in respect of what was considered to be "Consulting Engineer Services" allegedly rendered by the party. But, the Commissioner (Appeals) identified the nature of the service rendered by the avssessee to the CMC Hospital, Vellore. He found that the work done/service rendered by the assessee to CMC Hospital was not under any 'Consultancy contract' but under a "works contract' on turn -key basis. Ld. Commissioner (Appeals), further, held that such a 'works contract' could not be vivisected for the purpose of levy of service tax on a part thereof. This decision of the lower appellate authority was based on the Tribunal's decision in Daelim, Industrial Co. Ltd. v. CCE, Vadodara Revenue, in the present appeal, states that the department has filed an appeal in the Supreme Court against Daelim Industrial Co. (supra) and, therefore, the Tribunal's decision has not reached finality. This, in fact, is the only ground raised in this appeal, all other "grounds" being only references to the facts of the case.

(2.) The above ground raised by the appellant stands dislodged with the dismissal of the department's appeal by the Supreme Court. A copy of the Supreme Court's order in S.L.P. No. 24294/2003 filed by the department against the above decision of the Tribunal in the case of Daelim Industrial Co. Ltd. has been produced by the counsel. This is an order of dismissal, on merits, of the S.L.P.

(3.) In the result, the appeal is rejected. (Dictated and pronounced in open Court).