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2014 (8) TMI 709 - AT - Service TaxWaiver of pre deposit - Works Contract service - whether activity of the applicant for implementing water supply projects which included in certain cases construction of water treatment plant etc. to various municipalities and local authorities would come under Explanation (ii) (b) of Section 65 (105) (zzzza) of the Finance Act 1994 or under Explanation (ii) (e) of Section 65 (105) (zzzza) - Held that:- applicant entered into contract for implementing water supply projects of the various municipalities and local authorities and the agreement particularly shows that it is to construct intake chamber providing ESR laying and jointing of MS HDPE pipeline, RCC/UG Sump, Filter plant, Stand Post, CT etc. It appears that Engineering, Procurement, Construction and Commissioning (EPC) project on the basis of turnkey basis are incidental to laying of pipeline. In the case of Megha Engineering (2014 (2) TMI 149 - CESTAT BANGALORE), the Tribunal granted unconditional stay holding that it is a case of pipeline construction. We have also noticed that after the case of Megha Engineering & Infrastructure Ltd. (supra), in the case of Sudhakar Polymers [2014 (8) TMI 708 - CESTAT BANGALORE], Tribunal granted unconditional stay on similar situation. It is a fit case for waiver of predeposit of dues arising from the impugned order. - Stay granted.
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