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2015 (10) TMI 1854 - AT - Service TaxLiability of Service Tax on Completion and Finishing Services, painting of properties belonging to the railways and bus stand, service of painting of plant and machinery of NTPS and service of laying underground sewerage pipeline Held That:- Completion and Finishing Service are covered under ‘Construction of Complex’ defined in Section 65(30a) and NTPS have constructed residential quarters for their own employees and not for personal use; thus not liable to service tax. Painting of properties belonging to railways is excluded from definition of Commercial or Industrial Construction Service and the term railways does not include services provided i.r.o roads, airports, railways, transport terminals, bridges, tunnels and dams; thus not liable to service tax. Painting of bus stand gets excluded from service tax as it gets covered under transport terminals excluded from the scope of service tax. Painting of plant and machinery of NTPS is an activity covered under Commercial or Industrial Construction Service under Section 65(25b) but they charged for electricity generated so as to able to provide electricity to public on self-sustaining basis; thus activity cannot be called commercial and service tax is not payable on the same. Laying of sewage pipe does not get covered in the activity of drain laying as both are not synonymous thus the benefit should go in favour of Appellant; same is not taxable to service tax. Appeal dismissed – Decided in favour of Assessee.
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