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Mahalakshmi Infra Projects Ltd. Versus Commissioner of Central Excise, Kolhapur

2015 (12) TMI 1360 - CESTAT MUMBAI

Demand of service tax - works contract - Erection, Commissioning and Installation Services; Site formation Services and GTA Services - Held that:- As regards the service tax liability on the Erection Commissioning and Installation Services for MKVDC; the contract/work order 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 Formati .....

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eriously contesting the tax liability and has already discharged the tax liability and interest and the prayer is only for setting aside the penalties. We find that the appellant had discharged the tax under the head GTA services before the 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. .....

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rds. 3. The issue involved in this case is taxability of the services rendered by the appellant under Erection, Commissioning and Installation Services; Site formation Services and GTA Services. The revenue is of the view that the activities of the appellants during the period 2005-06 to 2008-09 are taxable. The appellant had contested the matter before the adjudicating authority taking plea that contracts which are executed by them for the Maharashtra Krishna Vali Development Corporation (MKVDC .....

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parcel of the job of dam which is erected at Sindh Durg; as regards GTA services it is his submission that the said demand of the tax liability stand discharged along with interest and prayer, is for non imposition of penalties. 4. On careful consideration of the submissions made by both sides, we find that as regards the service tax liability on the Erection Commissioning and Installation Services for MKVDC; the contract/work order is nothing but a works contract. The lower authorities have tri .....

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