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2022 (8) TMI 165 - AT - Service TaxShort payment of service tax - Commercial or Industrial construction service - Erection Commissioning and Installation services - Site Formation Services - contract awarded to the Appellant was a turnkey contract or not - whether the work orders issued for the various works are indivisible to form a works contract or are individual services as demanded in the SCN and confirmed by the Ld. Adjudicating authority? HELD THAT:- As regards the demand confirmed under the categories of Commercial or Industrial construction, Erection Commissioning and Installation services both prior to 01.06.2007 and post 01.06.2007, the same cannot be sustained and hence the demand to the extent of Rs. 19,71,44,488/- and Rs. 2,11,55,639/- under categories of Commercial or Industrial construction, Erection Commissioning and Installation services respectively is set aside. Site Formation Services - HELD THAT:- The work order therein relates to land development, electrical distribution system, street lighting, Commercial hub, UGSR, OHT, WTP, Waster Conveyance system and CETP works at Vizag site. The scope of work cannot be classified under site formation services - In the case at hand, the services are not aligned to the above definition but includes set up of various other units such as WTP, CETP etc which is a composite works contract and hence the same would also merit classification under the service of works contract. Thus, the demand under site formation services cannot survive. Since the issue is already decided on merits, opinion on the point of limitation is not expressed. Appeal allowed - decided in favor of appellant.
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