TMI Blog2019 (4) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... Clearing of cooling pond materials undertaken by the appellants - Held that:- The work order was for 10,000 Cu.M @ 180 per Cu.M. Therefore, this work also comes under the ambit of Works Contract and therefore not chargeable Service Tax before 01.06.2007. In view of this the other submissions of the appellants that they come under transportation service and that VAT has been paid on the work undertaken for clearing of cooling pond become redundant - Appeal allowed. - ST/718/2008-DB - Final Order No.20296/2019 - Dated:- 29-3-2019 - MR. S.S GARG, JUDICIAL MEMBER And MR. P. ANJANI KUMAR, TECHNICAL MEMBER MR. Rajesh Kumar, CA For the Appellant Mr. K. Veerabhadra Reddy, Addl. Commissioner, AR For the Respondent ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... act and therefore was not liable for Service Tax prior to 01.06.2007 as per Hon ble Supreme Court decision in the case of CCE C, Kerala vs. Larsen Tubro Ltd., 2015 (39) STR 913 (SC). 2.1. As regards the clearing of cooling pond materials, the nature of work was clearing of cooling/dump pond materials and transportation to dumping pits and consideration was paid on the basis of the quantum of the material shifted and not for any repair or maintenance of the pond. Moreover, they have paid VAT on the total value of the work related to cleaning of cooling pond therefore no Service Tax is leviable. 3. The Learned AR of the Department reiterated the findings of OIO and OIA and submitted that the Hon ble Madras High Court in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for use by general public whereas Section 97 does not mention any such condition. We find that Notification cannot go beyond the statute and in case of a difference; statute shall prevail over the Notification. Moreover, as held above, the work undertaken by the appellant comes under the category of Works Contract and therefore is not taxable before 01.06.2007 as held by Hon ble Supreme Court in the case of L T Ltd. (supra). 6. Coming to the issue of the clearing of cooling pond materials undertaken by the appellants that the description of the work allotted to the appellants by KIOCL vide work order dated 04.08.2006 was for ( clearing of cooling/dump pond material by engaging, suitable mobile equipment such as JCB, Proclain/excavator ..... X X X X Extracts X X X X X X X X Extracts X X X X
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