Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Home Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles News Highlights
Extracts
Home List
← Previous Next →

Vascon Engineers Ltd. Versus Commissioner of Central Excise, Pune

2017 (8) TMI 438 - CESTAT MUMBAI

Maintenance and repair service - repair, alteration, renovation or restoration or similar service in relation to commercial buildings and civil structures - if the service provided by the appellant is in the nature of management, maintenance and repair service or commercial and industrial construction service? - Benefit of N/N. 1/2006-ST - Held that: - A perusal of the contract provided by the appellant shows that the contract is titled as maintenance contract and a list of items of work is spec .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

commercial and industrial construction service has to be ruled out. In these circumstances, the claim of the appellant that the service is commercial and industrial construction cannot be accepted - appeal dismissed - decided against appellant. - Appeal No. ST/456/12-Mum - A/88760/17/STB - Dated:- 27-7-2017 - Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) Shri Sanjay Kumar, Advocate, for appellant Shri S.R. Nair, E.O. (AR), for respondent ORDER Per: Raju The appellant M/s. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nd repair service. The appellant had entered into various rate contracts for activities with the service recipients and in the said rate contracts, specific items of work were defined. For each service, a separate rate was provided. When the billing was done, the invoice was raised as per the work done and as per the rates prescribed in the rate contract with various service recipients. The contracts were named as maintenance contract as is apparent from the contract in respect of G.M. Partition .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

in the rate contract is in the nature of construction contract and therefore should be classified as commercial and industrial construction service. He relied on the decision of the Tribunal in the case of Kala Sagar vs. CST, Mumbai-II 2015 (38) STR 1017 (Tri.-Mumbai). He argued that repair, alteration, renovation or restoration or similar service in relation to commercial buildings and civil structures is covered under commercial or industrial construction vide clause (d) thereof. 3. Learned AR .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

and repair service or commercial and industrial construction service. The two definitions are reproduced below:- Section 65(25b) Commercial or Industrial Construction service means (a) . or, (b) . or, (c) . or, (d) repair, alteration, renovation or restoration of, or similar services in relation to, building or civil structure, pipeline or conduit . Section 65(64) Management, Maintenance or Repair means any service provided by (i) any person under a contract or any agreement (ii) a manufacture o .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

service provider and the payment would be made as per the rate prescribed in the rate contract. The nature of work is clearly in the nature of regular maintenance which may include replacement of certain items or provision of certain new items. It is possible that during maintenance, some structure needs to be removed and a new structure built thereon. It is seen that the rate contract prescribes rate for both kind of activities. Moreover, it is seen that a lot of works specified therein do not .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Forum
what is new what is new
  ↓     bird's eye view     ↓  


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version