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M/s Pioneer Builders Ltd., Versus CCE, C & ST, Hyderabad-II

2017 (5) TMI 622 - CESTAT HYDERABAD

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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e period October 2005 to May 2007 - Board’s Circular No.104/7/2008 dated 06.08.2008 - Held that: - the appellant is not providing Cargo Handling Service but only GTA service. The recipient is already paying the tax. Therefore there cannot be any liability on Cargo Handling Services. - Appeal allowed - decided in favor of appellant. - ST/25256/2013 - A/30562/2017 - Dated:- 23-2-2017 - Mr. (Dr.) Satish Chandra, President And Mr. Madhu Mohan Damodhar, Member (Technical) Sh. G. Natarajan, Advoca .....

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CICS). They also allegedly provided Cargo Handling Services (CHS) to Penna Cement Industries Ltd. 3. For the first activity three contracts 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. The department demanded service tax under CISS. The following chart submitted by the appellant summarises the demands: S. No Contract awarded by Nature of .....

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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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er ), and that all such services were liable to service tax under the said Finance Act, which were not being levied according to the said practice during the period up to 26th days of February, 2010 for all taxable services relating to transmission of electricity, and the period up to 21st day of June, 2010 for all taxable services relating to distribution of electricity; Now, therefore, in exercise of the powers conferred by section 11C of the Central Excise Act. 1994 (1 of 1994), read with sec .....

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& C, Nashik Vs. S.Z. Dhanwate Engineering Works [2016-TIOL-108-CESTATE-MUM] dated 04.12.2015 has clarified above notification by mentioning as follows: 3. It is his submission that while disposing the appeal filed by the assessee in respect of the remission of service tax under manpower recruitment and supply agency service for recruiting and supply of manpower to M/s. Maharashtra State Electricity Distribution Company (MSEDL)/NTPS Nashik by the assessee, this Bench had set aside the demand .....

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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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rabad-III in [2014 (35) STR 348 (Tri-Bang)]. By following the ratio laid down by the Tribunal supra, we are of the view that the service tax is not liable in the instant case. 8. Another issue in the present appeal is pertaining to the demand of service tax under cargo handling services of ₹ 71,56,734/- for the period October 2005 to May 2007, under the cargo handling service. The appellant is providing the services for transportation of the cement. The department has demanded the service .....

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ing/unloading, transshipment, temporary warehousing. For the service provided, GTA issues a consignment note and the invoice issued by the GTA for providing the said service includes the value of intermediary and ancillary services. In such a case, whether the intermediary or ancillary activities is to be treated as part of GTA service and the abatement should be extended to the charges for such intermediary or ancillary service Clarification: GTA provides a service in relation to transportation .....

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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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