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2010 (3) TMI 252 - AT - Service TaxErection, Commissioning or Installation- NSCL is engaged in fabrication of structures at site for their various clients such as M/s Reliance Industries Ltd., M/s Essar Steel Ltd., M/s Essar Construction Ltd., M/s L&T etc. Investigation was started and during investigation, statements of officials and directors of the appellant company were recorded. A show cause notice was issued proposing levy of service tax for ‘Maintenance & Repairs Service’ for the repairs and maintenance executed by the NSCL to their various clients as per works contract and proposing levy of service tax on other items of work executed by them under ‘erection, commissioning or installation service. Held that- the activity undertaken by the appellant is covered under Section 2(f) of Central Excise Act as manufacturing activity. Hence the appellants are not liable to pay the service tax on the activities undertaken by them. Hence, the impugned order does not hold any merit on this issue. The same is set aside and the appeal filed by M/s Neo Structo Construction Ltd is allowed. In view of the above discussion, both the appeals are disposed off.
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