2023 (9) TMI 1138

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..... hs. As per the agreement within the mobilization period, the appellant installed/erected and commissioned the Steam Generting Boilers temporarily at the designated sites of ONGC for production of super heated steam as output, using feed water as input in the boiler of the unit. As per the agreement, the scope of work was to provide services of Steam Generating Unit as specified in the tender documents, but not limited to the following. The appellant had to carry out following oil field jobs or any other related jobs assigned by ONGC by utilizing the Steam Generating Unit: Heating of Tank Bottom wax in farms Degreasing/De-waxing of used production tubings at PTYS. Lube oil tank degreasing in gas Compressor coolants Heating of slop .....

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..... gion, Assam. CREW PERSONNEL The bidder should provide experienced and qualified personnel for operation and supervision of Steam Generating Unit in accordance with IBR. OMR and other rules prescribed on the subject. The operating crew members must be familiar with the basic operation of the steam generating unit and other allied systems of work and shall abide by safety rules and regulations laid down as per standards existing codes in IBR. OMR & any other rules/regulations applicable. I or operation of one Steam Generating Unit the bidder shall provide minimum of the following personnel: (i) Boiler : One (ii) Helper : Two 3. As the activity of production of steam amounts to manufacture in terms of section 2(f) of the Cent .....

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..... 8 was issued which was adjudicated by passing the impugned order. The adjudicating authority took the view that the activities performed by the assessee are covered under Section 16(19)(iv) "procurement of goods or services, which are inputs for the client". Since this sub-section was introduced only w.e.f. 10.09.2004, he dropped the demand of service tax for the period up to 09.09.2004 and confirmed the demand of service tax for the subsequent period." And this Tribunal observed as under:- "6. We have perused a copy of the Contract executed by the assessee with ONGC. The contract specifically is for hiring the service of Type-II Cranes. The contract agreement clearly specified that the cranes are to be placed at the disposal of ONGC .....

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