TMI Blog2017 (9) TMI 550X X X X Extracts X X X X X X X X Extracts X X X X ..... ice”. Erection and commissioning of pipe lines - Held that: - the work order was issued by M/s. RSWML for carrying out the activities by the appellants during the period 24.02.2004 to 8.4.2004. “Installation service” was brought into the statute book w.e.f. 10.09.2004 by Section 90 of the Finance (No.2) of the ACT, 2004. Since the period involved in this case is prior to the effective date i.e. 10.09.2004, the services provided by the appellant for erection and commissioning of pipe lines will not be subjected to levy of service tax under the category of “erection, commissioning or installation service”. Man power and supply services - Held that: - Since the primary conditions in the work order is for operation and installation of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sued the work orders to the appellants for carrying out various activities within its premises. The nature of work is as under:- S.No. Work Order No. Nature of work as per the work order Classification of taxable Service 01. RSMM/phos.Agent/LOI/2003/3098 dated 18.07.2003 Removal and collection of spillage material from different places at old and new crushing plants, loading/unloading by manual labour in the tractor trolley/tipper up to the specified height its transportation to the ROM platforms. Cleaning services 02. RSMM/phos./engg (C)/70/2003-04/1146 dt. 22.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the services provided by the appellant as per the work order were related to construction work, installation and commissioning of pipe lines. As regards man power supply services , the service tax demand has been confirmed on the basis of the work order dated 25.2.2004, wherein there is mention that the appellant shall supply the man power for undertaking the assigned job of operation and running of the water pumps. The Commissioner (Appeals) also confirmed the service tax demand on Commercial and Industrial Construction Service on the ground that the activities undertaken by the appellant for laying of the barbed wire fencing for plantation within the factory falls under such taxable service. 4. Heard both the sides and perused the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pply services , we find that M/s. RSWML vide the work order dated 25.02.2004 has awarded the job of operation, installation, etc. of the water pumps. The terms and conditions annexed to the work order provide that the appellant shall properly ensure deployment of the man power for executing the said work. Since the primary conditions in the work order is for operation and installation of the pumps and not for supply of man power, we are of the view that service tax demand confirmed by the authorities below under the category of manpower supply services will not stand for judicial scrutiny. With regard to barbed wire fencing for plantation, the facts are not under dispute that the said activities are not related to the commercial plantati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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