9911796707
TMI Blog2018 (12) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... f. 13.12.2007 under the category of 'Works Contract Service'. Department during the scrutiny of records of the appellant for the period from 2007-08 to 2011-12 observed that the appellant had been providing Work Contract Service to Uttar Pradesh Jal Nigam but has not paid service tax on the amount collected from the said Uttar Pradesh Jal Nigam qua the work contract for laying sewer pipe/sewerage system and even have not discharged the service tax liability thereon. Alleging the service of the appellant to fall under 'Erection, Commissioning and Installation Service' as defined in sub Clause (ii)(a) of Section 65(105)(zzzza) of the Finance Act. 1994 a demand of Rs. 5,37,23,665/- along with interest at the appropriate rate and the proportion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause (b) is for the purpose of commerce. Clause (ii) (b) of WCS has rightly been applied for confirming the demand. Appeal accordingly is prayed to be dismissed. 6. After hearing and perusing the case law as relied upon and also after going through the order under challenge we are of the opinion that the whole case of Department for proposing and confirming the demand in hand is that the activity of appellant i.e., of laying pipelines/sewerage system, is the activity as can be defined as Erection, Commissioning and Installation Activity (ECIS) under sub Clause (ii)(a) of Section 65(105)(zzzza) of Finance Act, 1994 (The Act hereinafter) i.e., definition of Works Contract Service. For the purpose the definition of ECIS under Section 65(39a) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 05)(zzzza); and would consequently not be exigible to Service Tax, in view of the exclusion enacted in clause (b); and" 6. Keeping in view the same and in view of the entire discussion and also that the similar matter has also been decided by this Tribunal itself in favour of the assessee holding the activity to be one falling under (ii)(b) of Contraction Service. Since the said activity, in the present case, has not been provided to a commercial undertaking but to a state owned Authority i.e., Uttar Pradesh Jal Nigam the question of any taxability to it has legislatively being excluded. We find merit in the contention of the appellant. Accordingly, impugned order stands set aside and appeal stands allowed. (Dictated & Pronounced in Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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