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2018 (9) TMI 86 - CESTAT CHANDIGARHClassification of services - Erection, Commissioning and Installation Services or Works Contract Services? - appellant provided services to various clients including M/s. Uttar Haryana Bijli Vitran Nigam, Shri Guru Granth Sahib World University, M/s. H.P. Singh & Others, M/s. Greater Mohali Area Development Authority, M/s. Punjab Small Scale Industries & Export Corporation Limited etc.re engaged in the supply and installation of electric works, laying/ shifting of High Transmission lines, street lightning system etc. Held that:- It is fact on record that the appellant has provided the services in question along with material. Therefore, the classification of the services is Works Contract as per the decision of Hon’ble Apex Court in the case of Larsen & Toubro [2015 (8) TMI 749 - SUPREME COURT] wherein the Hon’ble Apex Court held that any service provided along with material falls under the category of Works Contract, therefore, prior to 01.07.2012, the service tax liability is not sustainable against the appellant under the category of ‘Erection, Commissioning and Installation Services’. For the period post 01.07.2012, in terms of exemption Notification No. 25/2012-ST dated 20.06.2012, the services provided to government organisations or a local authority, by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of civil structure or any other original works meant predominantly for use other than for commerce, industry or any other business or profession was exempt from payment of duty. Admittedly, the appellant is providing the said services to government organisation namely M/s. Uttar Haryana Bijli Vitran Nigam, Shri Guru Granth Sahib World University, M/s. Greater Mohali Area Development Authority, M/s. Punjab Small Scale Industries & Export Corporation Limited are not engaged in any commerce, industry or any other business or profession. In that circumstance, in terms of Notification No. 25/2012-ST dated 20.06.2012, the services provided to these organisations under contracts mentioned at Serial No 1 to 12 (except serial No. 2 and 3) are exempted from payment of duty. Works contract or Erection, Commissioning and Installation Services? - services provided to Guru Granth Sahib University and M/s. H P Singh - Held that:- The work was completed before the negative list regime and the service has been provided by the appellant along with goods - it merits classification of the said services under Works Contract - demand of service tax is not sustainable under ‘Erection, Commissioning and Installation Services’. Time Limitation - Held that:- There is no specific allegation against the appellant that they have not paid the service tax with intent to evade payment of service tax. In fact, the appellant was providing services to the organisations which are not engaged in any commerce, industry or any other business or profession - extended period of limitation not invocable. Appeal allowed - decided in favor of appellant.
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