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2017 (5) TMI 622

Commercial or Industrial Construction Services (CICS) - Cargo Handling Services - three contracts in respect of CICS were awarded in their favour where two contracts were with the materials supplied by the client and in the last contract with M.s Om Power Corporation Ltd., the material was in the scope of the appellant - taxability - Held that: - all taxable services relating to transmission of electricity during the period upto 26.022.2010 and to distribution of electricity upto 21.06.2010 were .....

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te for the Appellant Sh. Guna Ranjan, Superintendent(AR) for the Respondent ORDER [Order per: (Dr.) Satish Chandra.] 1. The present appeal is filed by the appellant against the Order-in-Original No.15/2012-(Service Tax)-Commr dated 25.10.2012. 2. The brief fact of the case are that during period under consideration (2005-2007), the appellant was engaged in construction of civil structures in relation to construction of power projects falling under Commercial or Industrial Construction Services ( .....

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ax of ₹ 71,56,734/- from the appellant on CHS, allegedly provided to M/s. Penna Cements. 5. With this background heard Sh. G. Natarajan, Ld. Counsel for the appellant and Sh. Guna Ranjan, Ld. AR for the department. 6. After perusal for record, it appears that all taxable services relating to transmission of electricity during the period upto 26.022.2010 and to distribution of electricity upto 21.06.2010 were exempted retrospectively as per notification No.45/2010-ST dated 20.07.2010. The s .....

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tion 83 of the said Finance, Act, the Central Government hereby directs that the service tax payable on said taxable services relating to transmission and distribution of electricity provided by the service provider to the service receiver, which was not being levied in accordance with the said practice, shall not be required to be paid in respect of the said taxable service relating to transmissions and distribution of electricity during the aforesaid period. 7. The Tribunal in the case of CCE .....

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made by learned D.R. 5. The application for Rectification of Mistake is devoid of merits as we find that by Notification No.45/2010-S.T. Central Government had retrospectively exempted all the services rendered to the transmissions and distribution of electricity provided for the period 26.02.2010 upto 21.06.2010. The words used in the Notification are for the services relating to transmission and distribution of electricity and undisputed facts are that NTPS Nashik are engaged in power generat .....

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tax under the cargo handling services. Being aggrieved, the appellant has filed the appeal. 9. After hearing both sides and perusal of the records, it appears that the Board s Circular No.104/7/2008 dated 06.08.2008 has dealt with the issue where it was observed: 3. Issue: GTA provides service to a person in relation to transportation of goods by road in a goods carriage. The service provided is a single composite service which may include various intermediary and ancillary services such as load .....

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ities but are the means for successful provision of the principal service, namely, the transportation of goods by road. The contention that a single composite service should not be broken into its components and classified as separate services is a well-accepted principle of classification. As clarified earlier vide F.No.334/4/2006-TRU dated 28.2.2006 (para 3.2 and 3.3) and F.No.334 1/2008-TRU dated 29.2.2008 (para 3.2. and 3.3.), a composite service, even if it consists of more than one service .....

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. Clarification: Cargo handling service [Section 65 (105) (zr)] means loading, unloading, packing or unpacking of cargo and includes the service of packing together with transportation of cargo with or without loading, unloading and unpacking. Transportation is not the essential character of cargo handling service but only incidental to the cargo handling service. Where service is provided by a person who is registered as GTA service provider and issues consignment note for transportation of god .....

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