TMI Blog2015 (12) TMI 1566X X X X Extracts X X X X X X X X Extracts X X X X ..... n works contract. It is also found that the classification followed by the lower authorities is not sustainable. From the nature of work and the material involved it is clear that supplying and fixing Metal Crash Barriers along the highways cannot be considered as erection and commissioning of any plant and machinery 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 m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave executed composite work contract involving supply of materials and rendering of service while fixing 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 is essentially a civil work having concrete foundation and Metal Barriers are fixed thereupon along the roadside. So the confirmation of demand un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ials 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. (supra) held that prior to 1-6-2007 there is no charging section for levying service tax on works contract. We find on this ground alone, the appellant will succeed. 6. We also find that the classification followed by the lower authorities is not sustainable. From the nature of work and the material involved it is clear that supplying and fixing Metal Crash Barriers along the highways cannot be considered as erection and commissioning of any plant and machinery or similar equipments. 7. The Metal Crash Barriers are essentially part and parcel of highways and appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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