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2014 (3) TMI 734 - AT - Service TaxDemand of service tax - Erection, Commissioning and Installation Service - Held that:- The Chief Engineer, Water Resources Department of the Government of Maharashtra is not a commissioning and installation agency as they do not undertake these activities for anybody else except themselves. Further, the erection and commissioning or installation should be in relation to plant, machinery, equipment or structures. As clarified by CEBC vide circular No. 790/09/2004 # dated 17/09/2004 erection of structures referred to therein means civil works 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. - activity undertaken by the appellant falls outside the purview of service tax, and therefore, the appellant is not liable to pay any service tax - Decided in favour of assessee.
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