TMI Blog2022 (3) TMI 1321X X X X Extracts X X X X X X X X Extracts X X X X ..... gement and repair services as same is merit classifiable under works contract services. In most of the cases the appellant has also supplied the goods which are in nature of sale of goods activity / trading activity. In that circumstances also, no service tax is payable by the appellant. Further, it is found that any services provided to deal with was excluded by virtue of entry no. 8 in the circular no. 103/05/2010-ST dated 24.5.2010. Therefore, the services provided to these agencies are not taxable. Further, Indian Institute of Technology, Kanpur is having sovereign power of clause 13/2016 in STR dated 1.3.2016. The same is exempted from payment of service tax being non commercial entity - any service in nature of erection, commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST-3 returns, challans during financial year 2012-13 but the appellant did not respond, whereas the appellant intimated that they have stopped the work from 31.3.2012 and earlier the firm was operated by his father, Late Shri Ramesh Chandra Gupta, and the required documents are in scattered condition and in piece meal. Therefore, it was observed that appellant s attitude was non co-operative in the enquiry initiated by the department against the appellant. Department obtained the income tax copies and form 26AS and in response the income tax department provide that for the year 2011-12 an 2012-13 the financial details for the financial year 2014-15 and 2015-16 which shows no payment has been received by the Department. Thereafter, enquiries ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... them in providing taxable services under category of any erection, commissioning and installation services. The show cause notice was adjudicated and demand of service tax was confirmed against the appellant. Against the said order appellant is before us. 6. The learned counsel for the appellant submits that the appeal was rejected under category of works contract services and in most of the cases they have provided services along with material. Therefore, in the light of the decision of the Hon ble Apex Court, in the case of L T Ltd. and others v UOI reported as 2015 (39) STR 913 (SC) wherein it has been held that any services have been provide along with supply of the same merits classification to works contract services and no service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... med. 8. Heard the parties. Considered the submissions. 9. On hearing the parties, we find that the main contention of the appellant is that in most of the cases they have provided services along with material. From the work orders enumerated in the impugned order in most of the cases that there is services has been provided along with material if that is the case, in that circumstances, service tax cannot be demanded under the category of erection, commissioning and installation services and management and repair services as same is merit classifiable under works contract services as held by the Hon ble Apex Court in the case of L T Ltd. (Supra). 10. Further, we find that in most of the cases the appellant has also supplied the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
