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Pioneer Fabrications Pvt. Ltd. Versus Commr. of Central Excise, Meerut

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 Court in the case of CCE, Kerala v. Larsen & Toubro Ltd. [2015 (8) TMI 749 - .....

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cel 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 sustainable. - Decided in favour of appellant with consequential relief - ST/4 .....

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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 Section 78 and also penalties under Section 77 of Finance Act, 1994. On appe .....

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ed 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 is essentially a civil work having concrete foundation and Metal Barriers are .....

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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 installation services as Metal Crash Barriers can be considered as equipment and str .....

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