9911796707
TMI Blog2023 (4) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... It transpires from the record that the appellant was awarded a contract by the Public Health Engineering Department Project Division of the Government of Madhya Pradesh for intercepting Nala from Swarn Rekha River and to join it to Mukhi River line at different points for the purpose of Swach Jal Prabha in Swarn Rekha River. According to the appellant, the work that was required to be undertaken was in respect of pipeline/conduit for flow of clean water in Swarn Rekha River and it was not for the purpose of commerce or industry. 3. A show cause notice dated January 03, 2012 was issued to the appellant stating that though the appellant was providing service under the category of 'works contract', but it did not pay service tax. The appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16 and the relevant portion of the order is reproduced below : "I also find that in Circular No. B/1/16/2007-TRU dt. 22.05.2007, the CBEC has clarified that contracts which are treated as "works contract" for the purpose of levy of Value Added tax/Sales Tax under the respective State legislations shall be treated as Work contract for the purpose of levy of service tax also. Therefore, all the construction work, irrespective of use to which they are put to, subject to levy of VAT/Sales tax would attract service tax at applicable rates under works contract with effect from 01.06.2007. Appellant has placed reliance on case Laws in support of their contention. However, the facts and circumstances of the present case are different, therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) erection, commissioning or installation of plant, machinery, equipment or structures, whether pre-fabricated or otherwise, installation of electrical and electronic devices, plumbing, drain laying or other installations for transport of fluids, heating, ventilation or air-conditioning including related pipe work, duct work and sheet metal work, thermal insulation, sound insulation, fire proofing or water proofing, lift and escalator, fire escape staircases or elevators; or (b) construction of a new building or a civil structure or a part thereof, or of a pipeline or conduit, primarily for the purposes of commerce or industry; or (c) construction of a new residential complex or a part thereof; or (d) completion and finishing ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... undisputedly fall within the ambit of sub-clause (b) of WCS. xxxxxx xxxxxx xxxxxx 21(b)(iii) Construction of canals/pipelines/conduits to support irrigation, water supply or for sewerage disposal, when provided to Government/Government undertakings would be for non-commercial, non-industrial purposes, even when executed under turnkey/EPC contractual mode and would fall within the ambit of clause (b), Explanation (ii) of Section 65(105)(zzzza); and would consequently not be exigible to Service Tax, in view of the exclusion enacted in clause (b); and" 10. A Division Bench of the Tribunal in Angraj Civil Projects Pvt. Ltd. vs Commissioner of Central Excise & Service Tax, Lucknow [2020 (34) GSTL 574 (Tri.-All)], after making reference to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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