TMI Blog2015 (12) TMI 1360X X X X Extracts X X X X X X X X Extracts X X X X ..... is nothing but a works contract. Law has been settled by the Supreme Court in the case of CCE Vs. Larsen & Toubro Ltd. and others [2015 (8) TMI 749 SC] - As regards the service tax liability under the category of Site Formation Services, Larger bench has settled the law as to laying of pipes /conduits for lift irrigation system undertaken for government/government undertakings and involving asso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the transporters. Accordingly, we are on the view that the penalties imposed on the appellants on this count needs to be set aside - Decided partly in favour of assessee. - Appeal No. ST/697/12-Mum - - - Dated:- 28-9-2015 - M V Ravindran, Member (J) And C J Mathew, Member (T) For the Appellant : Shri V B Gaikwad, Adv For the Respondent : Shri S R Nair, E O (AR) ORDER Per M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntracts executed by them was a works contract; as regards side (sic) formation services, it is the claim that under this, appellant has executed designing, fabrication and irrigation of pipe lines in respect of Hydro power project of Build operate and transfer basis at Sindhu Durg and is also under works contract; that it is in respect of the part and parcel of the job of dam which is erected at S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ite Formation Services, we find that this issue is also now covered by the Larger bench decision of the tribunal in the case of Lanco Infratech Ltd Others V/S. CCE, wherein the Larger bench has settled the law as to laying of pipes /conduits for lift irrigation system undertaken for government/government undertakings and involving associated activities like soil preparation and filling, supporti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e issuance of show cause notice and has also paid the interest due. In our view, the issue of taxability under GTA services is one of interpretation, hence appellant could have entertained a belief that the services are taxable in the hands of the transporters. Accordingly, we are on the view that the penalties imposed on the appellants on this count needs to be set aside by invoking the provision ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
