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2015 (12) TMI 1566 - CESTAT ALLAHABAD

2015 (12) TMI 1566 - CESTAT ALLAHABAD - 2016 (42) S.T.R. 563 (Tri. - All.) - Service tax liability - supply and installation of Metal Crash Barriers along the side of highways - Held that:- regarding the nature of service rendered by the appellant it is clear from the work order as well as the observations of the lower authorities that these are composite work involving supply of materials and provision of service. These are rightly to be categorized under works contract and the Hon’ble Supreme .....

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or similar equipments. The Metal Crash Barriers are essentially part and parcel of highways and appellant’s plea that the exemption available to the construction of road will cover these structures also has much force. The Manual of Specifications and Standards for National Highways, issued by Government of India, Ministry of Shipping, Road Transport & Highways mentions Metal Beam Crash Barriers as one of the manufactured materials for use in the highways. Therefore, the impugned order is not s .....

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facture of Metal Crash Barriers liable to Central Excise duty. They are also executing work of installing these Metal Crash Barriers along the highways for their customers. Proceedings were initiated against the appellant for demanding service tax under the category of erection, commissioning and installation services. After a due process, the original authority vide order dated 31-10-2011 confirmed a service tax demand of ₹ 16,87,775/- against the appellant and imposed equal penalty under .....

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ing the Metal Crash Barriers along the highways. These are specifically covered under works contract not liable to service tax prior to 1-6-2007 as held by the Hon ble Supreme Court in the case of CCE, Kerala v. Larsen & Toubro Ltd. reported in 2015 (39) S.T.R. 913 (S.C.); (b) The classification followed by the lower authorities is legally not sustainable. The work undertaken by them cannot be categorized as erection, commissioning or installation of any plant and machinery or structure. It .....

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reported in 2014 (35) S.T.R. 785 (Tri. - Bang.). 3. The learned AR Shri A.K. Goswami, reiterated the findings of the lower authorities and stated that the appellants did not discharge excise duty on full value of the Metal Crash Barriers which resulted in the inquiry and thereupon the confirmation of demand for service tax liability on the work executed by the appellant. He submitted that the work executed by the appellant can rightly be classified under erection, commissioning and install .....

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