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2018 (7) TMI 856 - AT - Service TaxWorks contract service - transmission of electricity irrespective of classification - services rendered by the appellant for construction of various structures, superstructures etc. of hydro power projects for generation of electricity for TNEB - N/N. 11/2010-ST and 45/2010-ST - Held that:- The Tribunal in the case of PES Engineers (P) Ltd, [2017 (7) TMI 687 - CESTAT HYDERABAD], has held that irrespective of the classification of services of service relating to/for transmission of electricity are exempted from payment of service tax by this notification - demand cannot sustain. Works contract service - dedicated water supply scheme to Coimbatore City Municipal Corporation under JNNURM Scheme - Held that:- This being public utility service and not being for commercial purpose, is not covered under taxable services - The Tribunal in the case of BMS Projects (P) Ltd. [2017 (9) TMI 1386 - GUJARAT HIGH COURT] has held the above services to be not liable to levy of service tax - demand cannot sustain. Supply of tangible goods service - renting of construction of equipment by the appellant to L&T - Works contract service in respect of hydro power projects - Held that:- Evidently, the value of these services being less than ₹ 10 lakhs is exempted under N/N. 6/2005-ST as all other income of the appellant falls under exempted services - the demand cannot sustain as it falls below threshold limit and requires to be set aside. Works contract service for construction of staff quarters for TNEB employees in the power project - N/N. 11/2010-ST and 45/2010-ST - Held that:- The Tribunal in Sima Engineering Constructions [2018 (5) TMI 405 - CESTAT CHENNAI] has considered the very same issue and held that such services of construction of staff quarters inside the power project is not levy to service tax as per the notifications - demand cannot sustain. Management, maintenance or repair service - services rendered by the appellant at Periyar Lower Camp and Suriliyar Lower Camp which are both small hydroelectric power projects - Held that:- These activities being services related to for transmission of electricity will be covered by the exemption Notifications No. 11/2010 and 45/2010 - The decisions in the case of PES Engineers [2017 (7) TMI 687 - CESTAT HYDERABAD] would apply to the demand of service tax in respect of management, maintenance or repair services in regard to hydroelectric power projects also - demand set aside. Appeal allowed - decided in favor of appellant.
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