9911796707
TMI Blog2011 (8) TMI 698X X X X Extracts X X X X X X X X Extracts X X X X ..... ute that the petitioner has an alternative statutory remedy of appeal against the impugned order. 3. The respondent had challenged the maintainability of the writ petition, due to availability of alternative statutory remedy. 4. The learned counsel for the petitioner vehemently, contended that the question of maintainability stood decided, at the time of admission. 5. This contention is not correct, as the order clearly shows that the writ petition was admitted, without notice to the respondent. However, the subsequent records show, that after filing on affidavit, challenging the maintainability of the writ petition, the respondent were directed to file counter on merit the claim of the petitioner on merits. Therefore, it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nbsp; under the taxable category of 'Erection, Commissioning and Installation' for receipt of labour charges for Erection of pipes and laying of pipes; and (b) under the taxable category of 'Scientific or Technical Consultancy services' rendered by the Petitioner company to its non-resident clients. 10. The petitioner submitted detailed reply taking a positive stand, that the petitioner's case did not fall under the 'Commissioning and Installation services', in view of the definition given under Section 65(28) of the Finance Act 1994, which reads as under :- "65(28) "commissioning or installation" means any service provided by a commissioning and installation agency in relation to commissioning or insta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r (d) thermal insulation, sound insulation, fire proofing or water proofing; or (e) lift and escalator, fire escape staircases or travelators; or (f) such other similar services." 13. Thus, the plumbing, drain laying or other installations for transport of fluids etc., was included in the definition of 'erection commissioning or installation', for the first time, on 16th June 2005. 14. The only contention raised by the respondent is, given in para 11 and 12 of the additional counter affidavit, which reads as under :- "11. The contention of the petitioner is that GRP pipes definitely not a plant, machinery or equipment and hence their services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner, by treating it to be carrying on business for execution of work contract. 16. This plea of the respondent deserves to be noticed to be rejected, as the work contract was, first time, included under 65(105)(zzzza) with effect from 1st June 2007, which is defined, as under :- "9. So far as the execution of the works contract is concerned, the work contract is defined under section 65(105)(zzzza), which reads as under : (zzzza) to any person, by any other person in relation to the execution of a works contract, excluding works contract in respect of roads, airports, railways, transport terminals, bridges, tunnels and dams. Explanation. - For the purposes of this sub-clause, 'works contract' means a contract wherein, - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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