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M/s. Klaus Multiparking Systems Pvt. Ltd. Versus CCE Pune III

2015 (5) TMI 634 - CESTAT MUMBAI

Rejection of the refund claim - Erection, Commissioning or Installation service - benefit of Notification No. 19/03 - claim of rebate / abatement of 67% - Held that:- Vivisection of Works Contract was permissible before the introduction of service tax on Works Contract service. If the service component of an activity was covered under any other category of service under the Finance Act 1994, it would be leviable to service tax. - what has been erected by them is basically a structure. At the sam .....

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tionas it underwent amendments from 2003 to 2006. The matter, therefore, needs to be remanded back to the adjudicating authority for a careful analysis of facts vis-a-vis the statute prevailing at the relevant time. - Matter remanded back - Decided in favour of assessee. - Appeal No. ST/238/09 - Dated:- 9-4-2015 - Honble Shri M.V. Ravindran, Member (Judicial) And Honble Shri P.S.Pruthi, Member (Technical),JJ. For the Appellant : Shri Ankit Shah, Advocate For the Respondent : Shri S. V. Nair, Sup .....

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vice. The appellant paid service tax for the period 1.10.2003 to 31.03.2005 in instalments during September 2005, November 2005, March 2006, and March 2006, under protest. Later, on 12.12.2006 appellant filed a refund claim on the ground that the activity was covered under the Works Contract Act of Maharashtra government which was in existence till 31.3.2005 and since levy of service tax on Works Contract came into force after 31.3.2005, they are not liable to pay service tax. Therefore they fil .....

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ision of the adjudicating authority. Appellant are in appeal against this order of Commissioner (Appeals). 3. The first contention of the Ld Counsel for the appellant is that they are involved in the erection of structures. Service tax was levied on Commissioning or installation service on 1.7.2003. Commissioning or installation was defined as a service provided by a commissioning and installation agency in relation to commissioning or installation of plant, machinery or equipment. This definiti .....

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ction of a structure which became leviable to service tax only in May 2006. In support of this contention they referred to para 3 of show cause notice, para 2(3) of their reply to show cause notice, para 3 and para 8 of order-in-original and para 5 of the order in appeal- all of which refer to the activity as supply and erection of structures. The Ld counsel referred to the bills raised by them which are for supply and erection of car parking systems. He also referred to the dictionary meaning o .....

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parking purposes. 5. We have carefully gone through the facts and considered the submissions made by both sides. The appellant were paying tax prior to 31.03.2005 to the State government under the Works Contract Act. Therefore the argument is that since service tax on Works contract came into effect after 31.3.2005, their activity is not covered under the service category of erection commissioning or installation. We note that the larger bench of the Tribunal in the case of Larsen and Toubro Ltd .....

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