Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (8) TMI 373 - AT - Service TaxErection, Commissioning and Installation Service - appellant contended that they are Government department and they have undertaken the work of erection of sluice gates for the dams constructed by the aforesaid Corporations which are also statutory corporations of the Government of Maharashtra – Held that:- Assessee was not into “commissioning and installation agency” envisaged under Section 65 (29) - they are not rendering service to anybody else except to themselves - both the provider of service and recipient of the service are part and parcel of the Government of Maharashtra – thus service to self cannot be considered s a taxable service. As clarified by CBEC vide circular No. 790/09/2004 dated 17/09/2004 erection of structures referred to therein means civil corks to installation / commissioning of a plant and machinery. Agricultural dam or sluice gates thereto cannot be considered as a plant and machinery or equipment or structures thereof. They are in the nature of infrastructural construction catering to the needs of agriculture. They are excluded from the purview of service tax levy both under the category of commercial and industrial construction service and Works Contract services specifically. Waiver of Pre deposit – court allowed waiver on pre deposit – stay granted.
|