9911796707
TMI Blog2018 (10) TMI 322X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 08/10/2012. The issue involved in this case is regarding the services done by the appellant as sub-contractor to the main contractor, i.e. M/s Larsen & Toubro. It was argued that the entire contract was for the two clients, namely (i) service provided to the Delhi Jal Board, (ii) Services provided to HUDA Haryana and Urban Development Authority. 2. As far as services provided to Delhi Jal Board, it has been agreed by the Commissioner (Appeal) to be non-taxable service in view of the Hon'ble CESTAT judgment and order in case of CCE Rajkot V/s PSL Ltd. (2013 (31) STR-780-Ahm.) The relevant portion is extracted below: 4. As per the facts on record M/s. PSL Ltd. the respondents were undertaking the job of laying coated pipes on behalf of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d‟s Circular No. 80/10/2004-S.T., dated 17-9-2004 vide para 13.2 and 13.4 makes it very clear as under : "13.2 The leviability of service tax would depend primarily upon whether the building or civil structure is "used, or to be used" for commerce or industry. The information about this has to be gathered from the approved plan of the building or civil construction. Such constructions which are for the use of organizations or institutions being established solely for educational, religious, charitable, health, sanitation or philanthropic purposes and not for the purposes of profit are not taxable, being non-commercial in nature. Generally, government buildings or civil constructions are used for residential, office purposes or for p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provided certificates from M/s L &T certifying therein that the appellants have executed civil work of „water treatment plant‟, „storm water drainage work‟ and „water pipe line‟ etc. They have also submitted copies of the „WORK ORDER‟ from M/s L & T in which the job address allotted to the appellants clearly says that the same pertains to either Delhi Jal Board or to some other Jal Nigams of other states such as Uttar-Pradesh etc. Therefore, in view of the fact that the appellants have furnished the relevant documents and also because the services provided to Jal Boards cannot be treated as a service of commercial or industrial nature, therefore the demand of service tax confirmed by Original ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellant and primary adjudication authority and calculation of gross value for services render as to what are the services actually provided. From the perusal of the appeal record we also find that the appellant has not provided the actual information which was asked by the Department to arrive at the revaluation of Service Tax leviable. In view of the non-cooperation in providing the data as required by the Department for the payment of Service Tax the same was confirmed by the primary adjudicating authority as well as the Ld. Commissioner (Appeal) in the impugned order by applying best judgement. 5. After considering the submission of the respective parties we find that the issue need to be decided by the lower adjudicating authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
