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2023 (3) TMI 1275 - AT - Service TaxClassification of services - services provided to DMRC with respect to Cost Centre A (Preliminaries and General Requirements) and Cost Centre B (Detailed Design) - classifiable under the taxable category of ‘consulting engineer service’ or not - services provided by the appellant to DMRC with respect to Cost Centre D (Installation and Site Testing) and Cost Centre E (System Acceptance Test and Integrated Testing & Commissioning) - classifiable under the taxable category of ‘erection, commissioning or installation services’ or not - Non-payment of Service Tax - HELD THAT:- It is seen that for the period prior to 01.07.12, the service provided by the appellant would be covered within the exclusion clause of the definition of works contract service since the service provided by the appellant to DMRC is with respect to metro (which is covered within the purview of Railways). This issue was also decided in favour of the appellant in CCE, JAIPUR-I VERSUS M.M. CONSTRUCTIONS, KIRAN UDYOG (KIRAN INFRA ENGS. LTD.) AND KIRAN INFRA ENGGS., M.M. CONSTRUCTIONS, ALCATEL PORTUGAL S.S. (NOW KNOWN AS THALES PORTUGAL SA) VERSUS CCE, JAIPUR/DELHI [2017 (1) TMI 1385 - CESTAT, NEW DELHI] where it was held that works contract service’ provided to Indian Railways as well as DMRC are excluded for tax liability. For the period post 30.06.2012, the service rendered by the appellant would be covered under Serial No. 14 of the Exemption Notification dated 20.06.2012 - It is, therefore, clear that services provided by way of erection, commissioning and installation of machinery or equipment to DMRC by the appellant is covered under Serial No. 14 of the Notification dated 20.06.2012 and thus, would be exempt from payment of service tax w.e.f. 01.07.2012. It is not possible to sustain the order dated 24.10.2016 passed by the Commissioner (Appeals) - Appeal allowed - decided in favour of appellant.
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