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2023 (12) TMI 124 - CESTAT KOLKATAClassification of services - services of construction of sewerage system and allied works including laying of pipes in Indore city under JNNURM project in terms of the work awarded by Indore Municipal Corporation (IMC) - classifiable as erection, commissioning and installation service or commercial or industrial construction as per the definition contained in Works Contract Services? - HELD THAT:- The issue is no longer res integra as an identical issue has been decided in favour of the Appellant by the Tribunal’s Chennai Bench in the case of M/s Shriram EPC Ltd v. Commissioner of GST and Central Excise Chennai [2018 (11) TMI 1083 - CESTAT CHENNAI]. The same view has been taken by CESTAT Allahabad Bench in the case of Jyothi Buildtech (P) Ltd Vs Commissioner of C.Ex, Cus and S.Tax, Noida [2017 (3) TMI 1100 - CESTAT ALLAHABAD]. In this case the Tribunal has relied upon the decision of Larger Bench in the case of Lanco Infratech Ltd. [2015 (5) TMI 37 - CESTAT BANGALORE (LB)] and it was held that such works executed by the appellant in the nature of sewerage works, laying of pipe and for water supply falling under Explanation (ii)(b) fall under the definition of “works contract service” and were also exempted under the classification commercial and industrial construction service prior to 1-6-2007, as explained by the Larger Bench. It is observed that the facts and circumstances of the present case are identical to the decisions cited above. Accordingly, by following the ratio of the decisions cited above, it is held that the demand confirmed in the impugned order is not sustainable. Since, the demand itself is not sustainable, the question of demanding interest or imposing penalty does not arise. The impugned order set aside - appeal allowed.
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