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2018 (5) TMI 1062 - AT - Service TaxClassification of services - respondent is engaged in the work of providing/ laying/jointing/ replacement of water pipelines for Delhi Metro Rail Corporation (DMRC), Delhi Jal Borad (DJB) and other similar companies - Revenue have argued that the activity undertaken for DMRC is not exclusively pertaining to laying of pipeline and the said activity will fall within the definition of Erection Commission or Installation Service - whether the activity would be classified as Works Contract Service or as Erection Commission or Installation Service? Held that: - the relevant contracts executed by the respondent with DMRC will need to be scrutinized for taking a definitive view whether such activities will be liable to Service Tax under the category of Section 65 (39a) of the Act. Since the relevant agreements have not been produced for our perusal, we are left with no option but to remand the matter to the Adjudicating Authority for de novo decision after perusing the relevant contracts with DMRC. It is made clear that the dropping of Service Tax in respect of Delhi Jal Board has not been challenged by Revenue. Appeal allowed by way of remand.
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