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Teroch Infrastructure Pvt. Ltd. Versus CCE Pune-III

2017 (9) TMI 1381 - CESTAT MUMBAI

Sub-contract - Classification of services - dredging service - work of drilling and blasting at Mithi River - whether the service of drilling and blasting is a dredging service in terms of Section 65(36a), and whether the appellant being sub-contractor is liable to pay service tax in the event that the main contractor RMJV is discharging the service tax on the composite service provided to MMRDA? - Held that: - the clearing of river bed by scooping or "dragging" is a service of dredging. In .....

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nt case the service provided by M/s. S.K. Construction and RMJV. The service of drilling and blasting alone does not fall under the dredging service. - The service of drilling and blasting provided by the appellant is not classifiable as dredging service - appeal allowed - decided in favor of appellant. - ST/86620/13 - A/89288/17/STB - Dated:- 28-8-2017 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri Bhavin S. Mehta, Advocate for the appellant Shri B. Kumar Iyer, .....

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nd blasting was confirmed under the head of dredging service under Section 65 (36A) which is taxable as per 65 (105)(zzzb). Being aggrieved by the Order-in-Original, the appellant filed appeal before the Commissioner (Appeals) who upheld the demand of service tax amounting to ₹ 12,75,866/- holding the service under dredging service and also upheld the interest and penalty under Section 78 corresponding to the aforesaid service tax demand. Being aggrieved by the impugned order, the appellan .....

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ecide stand alone service provided by the appellant. He refers to the definition of dredging service under clause 36A of Section 65. He further submits that it is evident from the confirmation letter dated 30.09.2013 provided by RMJV that the appellant has provided only service of drilling and blasting, the remaining service of excavation and removing silt was provided by some other sub-contractor M/s. S.K. Construction. In this fact the appellant's service of drilling and blasting does not .....

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rvice provided by sub-contractor the sub-contractor need not take registration under service tax. In such cases the service tax is to be paid by the main service provider. He submits that this clarification was in force during the material period i.e. April 2006 to October 2006. Therefore the same is beyond the normal period of one year as provided under Section 73. He further submits that on the same set of services the demand was raised against RMJV wherein this Tribunal vide Order dated 16.04 .....

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s per the fact and circumstances the penalty under Section 78 of the Finance Act 1994 is not sustainable as held by the Supreme Court in the case of Hindustan Steel Ltd. - 1978 (2) ELT J 159. 4. Shri B. Kumar Iyer, Ld. Supdt. (AR) appearing on behalf of the revenue reiterates the finding of the impugned order. He further submits that as per the definition of "dredging service" the scope of service is very wide. The activity of the appellant i.e. drilling and blasting in Mithi River is .....

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r is liable to pay service tax in the event that the main contractor RMJV is discharging the service tax on the composite service provided to MMRDA. The service of dredging is defined under Section 65(36a), which reads as under:- dredging includes removal of material including silt, sediments, rocks, sand, refuse, debris, plant or animal matter in any excavating, cleaning, deepening, widening or lengthening, either permanently or temporarily, of any river, port, harbour, backwater or estuary. 7. .....

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