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2016 (1) TMI 563 - CESTAT ALLAHABAD

2016 (1) TMI 563 - CESTAT ALLAHABAD - TMI - Works contract service for pipeline laying for water supply - erection, commissioning or installation of plant etc. - Held that:- Prima-facie, the works executed by the appellant cannot be covered under the category of (a) of works contract service, namely, errection, commissioning or installation of plant and machinery etc.. Considering the detailed findings by the Larger Bench of this Tribunal in the case of M/s Lanco Infratech Ltd, [2015 (5) TMI 37 .....

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The ld.Counsel for the appellant, submitted that the stay application along with appeal was filed on 25th March, 2014 and has not come up for hearing and hence, this application for early hearing of the stay application. Since the stay application is pending from March, 2014, the miscellaneous application is admitted and the stay application itself is taken up for decision. 2. The main plea of the ld.Counsel for the appellant, is that the total demand of service tax confirmed by the impugned or .....

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7; 28.36 lakhs of service tax relates to work of putting up of Sub-Stations for water supply under Jawaharlal Nehru' National Urban Renewal Mission Scheme. The ld.Counsel for the appellant, argued that the findings of the original authority that the appellant is liable for service tax under works contract service under the category (a) covering erection, commissioning or installation of plant etc., is wrong. The original authority relied on the wordings "drain laying or other installati .....

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