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2015 (9) TMI 479 - MADRAS HIGH COURT

2015 (9) TMI 479 - MADRAS HIGH COURT - 2015 (40) S.T.R. 214 (Mad.) - 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 Supp .....

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manian,J) This appeal filed under Section 35G of the Central Excise Act, 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.Chandr .....

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under the category "erection, commissioning and installation" 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 c .....

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a construction activity or an activity of erection, installation and 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 const .....

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