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2016 (10) TMI 772 - CESTAT NEW DELHI

2016 (10) TMI 772 - CESTAT NEW DELHI - TMI - Taxability - composite services - classification of services - job of transportation of storage tank and other material, loading and unloading work, excavation of earth and other hard rocks and civil work of excavation brick masonry, etc. and installation of tanks and mono pumps etc. - classified under the head erection, commissioning and installation services falling u/s 65 (39a) or under the head of Works contract service? - Held that: - The classif .....

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he statute. The Apex Court further held that for the period prior to this date, such composite contract cannot be charged to service tax under any other services also. - The right classification for the services rendered would be work contract services with effect from 1.6.2007. Consequently for the period upto 31.5.07, no demand of service tax survives in the present case. For the period with effect from 1.6.2007 services will be classifiable under works contract services - appeal disposed .....

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resent appeal filed by the Revenue is against the order dated 26.5.10 passed by Commissioner (Appeals) Raipur. The assessee is engaged in providing taxable services to M/s. Hindustan Petroleum Corpn. Ltd. (HPCL). The dispute pertains to the period February, 2004 to January, 2008 when the assessee executed certain work for M/s. HPCL for which, they received consideration to the tune of about ₹ 88 lakh. The work undertaken by the assessee was ascertained by the department from M/s. HPCL and .....

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and of service tax to the extent of ₹ 9,61,253/- along with interest and imposition of penalty. The order of demand of Service tax was passed by the original authority vide its order dated 9.2.2010. This order was challenged by the assessee before the Commissioner (Appeals) who vide the impugned order took a view that the services rendered by the assessee would not fall under erection commissioning and installation. He further held that they will be covered by the Works contract service in .....

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M/s. Neha Garg, learned DR. None appeared for the respondent. 4. The assessee undertook certain activities for HPCL with respect to their Petrol pumps. The dispute revolves around the question of the services on which no service tax has been paid. The original authority concluded that services rendered would be under cover of erection commission or installation services. Commissioner (Appeals) has taken a view that they are in the nature of work contract services. The details of work undertaken .....

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has given a finding that this contract included supply of material and various services. He further recorded that VAT / sales tax is also payable on the materials so supplied. He concluded that the contract is a composite one, and since there are elements supply of material services and rendering of this would be classifiable under work contract services with effect from 1.6.2007. Since the demand was made under the category of erection , commissioning and installation services, he has set aside .....

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