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2016 (2) TMI 331 - CESTAT ALLAHABAD

2016 (2) TMI 331 - CESTAT ALLAHABAD - TMI - Demand of service tax - Activity of Erection of Tele-communication towers for BSNL - taxability prior to 01/6/2007 - Held that:- Though there is mention about making civil work of foundation, as contended by the learned AR documents to show the nature of material involved and supplied in the execution of the contract is not forthcoming. - However, he agreed that the value of the tower and other supplied materials of BSNL is not included in the gross va .....

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wami, AR (DR) For the Respondent : Shri Dushyant Kumar, Consultant ORDER Per B Ravichandran These are four appeals by the Revenue and four appeals filed by the assessees involving similar issues. All these appeals are taken up together, alongwith the cross objections filed, for disposal together. The facts of the case are that the assessees are engaged in Erection of Tele-communication towers for BSNL. Proceedings were initiated against them for non-payment of service tax against the category of .....

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fter 01/6/2007 there is no demand against them under Works Contract Service and, as such, he pleaded for allowing their appeals setting aside the demand for service tax under ECI service. 3. The learned AR Shri Goswami, argued that from the beginning the Department contended that the assessees executed only , Erection, Commissioning and Installation Service and there is no documentary evidence to show supply of materials during the course of such service. He further submitted that the lower Appe .....

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