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2022 (3) TMI 1321 - AT - Service TaxLevy of service tax - providing earthening of lightning arrestors at various building - erection, installation, commissioning, management, repairs and maintenance services or not - demand on the basis of form 26A obtained from Income Tax Department showing the deduction of income tax at source - HELD THAT:- From the work orders enumerated in the impugned order in most of the cases that there is services has been provided along with material if that is the case, in that circumstances, service tax cannot be demanded under the category of erection, commissioning and installation services and management and repair services as same is merit classifiable under works contract services. In most of the cases the appellant has also supplied the goods which are in nature of sale of goods activity / trading activity. In that circumstances also, no service tax is payable by the appellant. Further, it is found that any services provided to deal with was excluded by virtue of entry no. 8 in the circular no. 103/05/2010-ST dated 24.5.2010. Therefore, the services provided to these agencies are not taxable. Further, Indian Institute of Technology, Kanpur is having sovereign power of clause 13/2016 in STR dated 1.3.2016. The same is exempted from payment of service tax being non commercial entity - any service in nature of erection, commissioning and installation, management and maintenance repair provided to local authority or government authority are exempt from payment of service tax. The matter is remanded back to the adjudicating authority to ascertain the service tax payable by the appellant on services which has been provided by the appellant without material under the respective categories of services - appeal allowed by way of remand.
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