9911796707
TMI Blog2019 (2) TMI 592X X X X Extracts X X X X X X X X Extracts X X X X ..... Transmission Main from RICO Industrial Area to SEZ Boundary, Jaipur". Appellant executed the contract during the period December 2007 to July 2008 and received consideration for the same from the Govt. of Rajasthan. Revenue authorities issued a show cause notice dated 01.06.2009 for the demand of service tax under the category of Works Contract Service on the ground that this is a transfer of property and the services rendered will be covered under the Works Contract Service. Appellant contested the show cause notice on the ground that the work executed by them is ultimately consumed by SEZ and hence the benefit of notification No. 4/2004 ST, dt. 31.0-3.2004 be extended to them; they also raised a point that the project which was executed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent, Government of Rajasthan, we find that the said tender and work order specifically talks about the project for transmission of potable drinking water to be transferred upto the SEZ boundary. The said project specifically states that appellant has to comply with this work of transmission of clear transfer of water to the boundaries of SEZ. 7. Having noticed that this stated position is not disputed by both sides, we find that the issue seems to be clearly covered by the Larger Bench decision of the Tribunal in the case of Lanco Infratech Limited (supra). In the said judgment, the Larger Bench framed the issues, as stated by Ld. Counsel, and the issue No. B at Para 7 is reproduced herein below: " Whether construction of canals for irrig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the aid of classification guidelines set out in Section 65A(2) of the Act. Consequently, a turnkey/EPC contract must be classified under any of the clauses (a) to (d) Explanation (ii) , Section 65(105)(zzzza). The bundled bouquet of services provided as turnkey/EPC contract, classifiable as Commercial or Industrial Construction Service (CICS) prior to 01.06.2007, would be classifiable under clause (b). Explanation (ii), Section 65(105)(zzzza) on and from 01.06.2007 and would not be exigible to Service Tax if the rendition of service thereby is primarily for non-commercial, non-industrial purpose, in view of the exclusionary clause in clause (b) of the definition of WCS. This is the only possible and harmonious interpretation possible of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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