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2013 (11) TMI 917 - AT - Service TaxDemand of service tax - Tax on Commissioning and Installation Service - laying of submarine pipelines, for the transport of petroleum crude oil from Bombay High and Bassein Filed Offshore sites - Held that:- Activity covered under the tax net is only ‘commissioning or installation of plant, machinery or equipment'. This Tribunal in the case of Indian Hume Pipes Co. Ltd. [2008 (7) TMI 71 - CESTAT, CHENNAI] held that pipes or pipeline does not come under the category of ‘plant, machinery or equipment' and therefore laying of pipeline does not come within the scope of ‘Commissioning or Installation Service'. In any case, laying of pipelines has been specifically covered under ‘Commercial Construction Service' which came into effect from 16/06/2005. During the impugned period, the activity of laying of pipeline was not covered under the ‘Commissioning and Installation Service'. Therefore, we do not find any infirmity in the Commissioner's order dropping the demand - Decided against Revenue.
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