TaxTMI 
TaxTMI 
2024 (6) TMI 506
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....ir conditioning system at hospital complex for 'AIIMS Rishikesh' Uttrakhand. The appellant had entered into agreements with DMRC for design, manufacture, supply, installation, testing and commissioning of Environmental Control System (ECS) and/or Tunnel Ventilation System (TVS) of various underground metro stations in Delhi. They were also engaged in providing services to AIIMS through M/s. JMC Projects (I) Limited. The demand in respect of the services provided to DMRC was dropped by the Original Adjudicating Authority, however, the demand relating to the service provided to AIIMS through JMC Projects was partly confirmed. 2.1 Learned Counsel pointed out that the demand relating to the services provided to AIIMS was dropped for the period....
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....rgued that the demand is beyond the normal period of limitation and there was absolutely no malafides pointed out in the proceedings. He argued that the issue involved a matter of interpretation and in such cases extended period cannot be involved. 2.4 Learned counsel also argued that the extended period of limitation has been wrongly invoked as the issue of classification is purely question of law. He argued that the appellant is fully justified and believing that this is a works contract and did not attract classification as erection, commissioning or installation service. 3. Learned DR relied on the decision of tribunal in the case of Kehems Engineering Private Limited 2016 (41) STR 307 (Tri. Del.). 4. We have considered rival submiss....
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....r bench). It is noticed that the said decision of large bench was upset by Hon'ble Apex Court 2015 (39) STR 913 (SC). Thus, the decision in Kehems Engineering Private Limited is no longer valid. 5.1 From the show cause notice it is seen that the arrangement between the JMC and the appellant for the project relating to AIIMS Rishikesh was on following terms: (i) Project cost sheet showing separately working of material and labour portion; (ii) Running Account Bill-wise details showing separately material portion, VAT amount and labour portion charged on actual basis from M/s JMC Projects (India) Private Limited; (iii) Local VAT challans including WCT-TDS Certificate towards payment of VAT liability; (iv) Local VAT returns mention....
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.... 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, fireproofing 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 services, repair, alteration, renovation or restoration of, or similar services, in relation to (b) and (c); or (e) turnkey projects includi....