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TMI Blog2018 (8) TMI 629X X X X Extracts X X X X X X X X Extracts X X X X ..... ntract service, as both these services are entirely different? 3. The facts of the case are that the assessee is engaged mainly in the business of providing various types of civil construction works on contract basis, being allotted by the State & Central Government departments, undertakings and bodies like Central Public Works Department, Military Engineer Service, Space Application Centre, National Building Construction Corporation of India and some Private companies, at different locations in the states of Rajasthan and Gujarat. The said Service provider had been registered with Service Tax department under the Commercial construction service provider had been registered with Service Tax department under the Commercial construction service and Works contract service category, having Service Tax Registration No.AAACJ3635PST001 and paying Service Tax on the Construction work carried out them for the private companies. 3.1 An intelligence was received by the Directorate General ofCentral Excise Intelligence (DGCEI), Ahmedabad Zonal Unit (AZU), Ahmedabad that M/s. Jatan Construction are indulging in evasion of service tax by non payment of service tax on the taxable services provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the ld. Adjudicating Authority, after considering the totality of facts and circumstances of the case, evidence available on record, submission of the assessee respondent made in writing and orally during the course of personal hearing, the provisions of law, judicial views on the issues at hand, vide Order-in-Original No.22/2013/ST/JPRII- Commissioner dated 06.08.2013 the ld. Adjudicating authority found that: (1) the civil construction work carried out by the assessee for M/s NBCC, on completion of the entire work, the building or premises constructed by them, was handed over to M/s NBCC and the property was thus transferred, which fulfills the main condition of any service to qualify for being covered under the definition of works contract service; (2) the above two civil construction works have been allotted back to back to the assessee through the Engineering Procurement and Construction, i.e. EPC mode; therefore, the second condition of the definition of the works contract was also fulfilled; (3) the assessee, vide their letter dated16.7.2012, submitted details of payment received from NBCC for the above two projects and on going through the details of payments, it wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urement and construction or commissioning (EPC) projects; 3.5 Counsel for the appellant has also taken us through the finding of the first authority observing as under: 9. Result of Investigation: 9.1 Investigation conducted by DGCEL, Ahmedabad against M/s. Jatan Construction P. Ltd., Ajmer as discussed in the foregoing paras, reveals that M/s Jatan Construction P. Ltd. has been engaged in the business of execution of civil construction projects, under works contract. During the course of the search, it was found that in the financial year 2008-09 to 2011-12. M/s Jatan Construction P. Ltd., Ajmer was allotted the contracts for civil construction work of Hostel Building for Post Graduation Girls, at Sardar Patel National Institute of Technology at Surat and a Hospital Building at Jaipur, by M/s NBCC M/s Jatan constructions carried out the abovementioned works allotted to them under the two contracts in the time period from 2008-09 to 2011-12, after issuance of Letter of awards to them by M\s NBCC. During the course of search conducted at the premises of M/s Jatan Constuction P. Ltd. on 18.07.2011, it was found that M/s Jatan Constructions P. Ltd., had not paid the applicable amou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confirmation and acceptance in full". In this letter the contract was for construction of P.G. Hostel at SVNIT, Surat. The cost of the said project was revised vide letter dated 12.3.2010. Similar letter No. NBCC/GM-RBG (E&I) ESIC/Jaipur/2009/1110 dated 3.3.2009 was for contract for construction of Hospital Building including internal services, External electrical, Fire Fighting, at Jaipur. 17.4 From the above letters, it is evident that assessee made contracts for construction of above two projects with M/s NBCC and raised running account bills to M/s NBCC, who made payments. I find that assessee acted as per terms and conditions specified in their letter of agreement and provided specific services as required by M/s NBCC. I find that assessee acted as sub-contractor of M/s. NBCC. 17.5 Now the question would arise as to under which service the construction activity undertaken by the assessee for two projects will be classified. Whether it is commercial and industrial construction or works contract. I find that assessee vide their letter dated 23.8.2011, in their reply to show cause notice and during personal hearings have contested that their construction activity do not fall u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or (b) Construction of new building or a civil structure or a part thereof, or of a pipeline or conduit, primarily for the purposes of commerce or industry; or- (c) Construction of a new residential complex or a part thereof; or (d) Completion and finishing services, repair, alteration, renovation or restoration or, or similar services, in relation of (d) and (e) above; or (e) Turnkey projects including engineering, procurement and construction or commissioning (EPC) projects. 4. He contended that the Tribunal has seriously committed an error in taking a view inspite of the decision of Banglore Tribunal in Ramky Infrastructure Ltd. vs. Commr. Of Service Tax, Hyderabad reported in 2013 (29) STR 33 (Tri. Bang.) wherein it has been held as under:- 10.1 Whether, in the case of each of the two JVs, the service provided to the Government of Andhra Pradesh is classifiable as "WCS" has to be determined from the nature of the relevant contracts as understood by the parties thereto as also from the scope of the works executed under the contracts Of course, this exercise has to be undertaken with reference to the definition of "works contract" embodie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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