Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

The Commissioner of Central Excise Versus M/s The Indian Hume Pipes Co Ltd, Customs, Excise And Service Tax Appellate Tribunal

2015 (9) TMI 479 - MADRAS HIGH COURT

Commissioning or installation of construction service - Activity of laying, jointing, testing and commissioning of PSC Pipes, construction of pumps, civil structures, supply, delivery and commissioning of submersible pump set and turbine pump sets, maintenance etc. - Held that:- As rightly pointed out by the Tribunal, the Assessee was entrusted with the task of laying a long distance pipeline to enable the Tamil Nadu Water Supply and Drainage Board to supply water. It was an activity in public i .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ct, 1944, by the Revenue, has been admitted on the following question of law:- "Whether, on the grounds raised above, the service rendered by M/s. Indian Hume Pipe Co., Ltd., in laying, jointing, testing and commissioning of PSC Pipes, construction of pumps, civil structures, supply, delivery and commissioning of submersible pump set and turbine pump sets, maintenance etc., is chargeable to Service Tax 2. Heard Mr.T.Chandrasekaran, learned counsel for the appellant and Mr.K.S.Venkatagiri, l .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ot; during the period from 10.9.2004 to 30.9.2006. As a consequence, the Commissioner demanded the service tax under Section 75 of the Income Tax Act. 5. The appeal filed by the Assessee was allowed by the Customs, Excise and Service Tax Appellate Tribunal, Chennai Bench, Chennai, forcing the department to come up with an appeal. 6. The Tribunal recorded a finding of fact that the activity carried on by the Assessee would not come within the meaning of the expression "erection, commissionin .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

commissioning, then there can be no appeal on such question of fact. 8. The second aspect is that if there is no dispute about the nature of the activity carried on, whether the Assessee would be liable to pay service tax or not. 9. It is seen that with effect from 16.6.2005, the definition of the expression "commissioning or installation of construction service" under Section 65 (25b) was amended to include the construction of a pipeline or conduit. Therefore after 16.6.2005 there was .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version