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2016 (9) TMI 987 - CESTAT ALLAHABAD

2016 (9) TMI 987 - CESTAT ALLAHABAD - TMI - Demand alongwith interest and penalty - Work Contract Service - work of clearing/ supplying laying and jointing the concrete pipes, construction of concrete cradle bedding for these pipes and other related works as a contractor for U.P. Jal Nigam - received payment for such work - Held that:- we deem it fit and proper in the interest of justice and accordingly, set aside the impugned order and remand the matter back to the Ld. Commissioner/ adjudicatin .....

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both Advs. for the Appellant (s) Shri D.K. Deb Asstt Commr (A.R.) for the Department ORDER The appellant, M/s Concrete Udyog Ltd, is in appeal against the Order-in-Original No. KNP-EXCUS-000-COM-034-13-14 dated 29.03.2014 passed by Commr. of Central Excise & Service Tax, Kanpur. 2. The brief facts are that during the period of dispute June 2007 & March 2012, the appellant have done the work of clearing/ supplying laying and jointing the concrete pipes, construction of concrete cradle be .....

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rvice provided to the Government or local authority by way of erection, construction, maintenance, repair, alteration, renovation or restoration of pipelines, conduit or plant for (i) drinking water supply (ii) water treatment (iii) sewerage treatment or disposal. Accordingly, to it further appeared to revenue that prior to the exemption Notification dated 17/03/2012 the appellant was required to pay service tax under the category of Work Contract Service'. Accordingly service tax amounting .....

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dicating authority have travelled beyond the scope of SCN, the appellant is not liable to pay service tax under Works Contract Service among other grounds. 3. The Ld. Counsel for the Appellant, Shri Atul Gupta points out the issue of classification and taxability was examined by the larger Bench of this Tribunal during the pendency of this appeal in the case M/s Lanco Infratech Ltd. Vs. CC, CE & S.T. vide final order dated 28/04/15, reported at 2015/TIOL/768/CESTAT/Bang./Lb. The issues for b .....

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or Government/ Government undertakings should be classified under ECIS as erection, commission or installation of plant, machinery, equipment or structures, whether pre-fabricated or otherwise; or installation of plumbing, drain laying or other installations for transport of fluids, enumerated in Section 65 (105) (zzd) and defined Section 65(39a), during 16.06.2005 to 31.05.2007; or must be classified under CICS, as amounting to construction of pipeline or conduit; and if classifiable under the .....

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(ii) in the definition of WCS or is excluded from the ambit of WCS since it is in respect of a "Dam" and thus stands excluded from WCS, as defined; C) Whether, turnkey projects, including engineering, procurement and construction or commissioning (EPC) projects specified in clause (e) is merely an enumeration of the mode of execution of taxable services and is exigible to service tax as an independent species of works contract service; D) Whether, even if clause (e) in Explanation (ii .....

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n 65A(2) (a) & (b) and thus fall outside the ambit of levy, since the activity is not primarily for the purpose of commerce or industry; or whether a contrary view that clause (e) being and independent entry, activities falling thereunder would be taxable even if the rendition of service thereby or thereunder, was not primarily for non commercial or non industrial purposes; and (E) Where execution of the whole or a part of the work is subcontracted on back to back basis by the main contracto .....

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gly, held as follows:- (q) We are thus left with the activity of construction of pipelines/ conduits under the turnkey / EPC mode. When the construction is for Government/ Government undertakings and for water supply or sewerage disposal purposes, prior to 01.06.2007 this activity is classifiable under CICS and is excluded from the purview of the definition. Under clause (b) under Explanation (ii) of the definition of WCS, construction of a pipeline or a conduit primarily for the purposes of com .....

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