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TMI Blog2024 (6) TMI 1332X X X X Extracts X X X X X X X X Extracts X X X X ..... by the investigating agency of the department. The brief facts of the matter are that the Director General of Central Excise Intelligence, Vapi have searched the premises of M/s. Shree Hindustan Fabricators, Surat suspecting that M/s. Shree Hindustan Fabricators and his subcontractors are providing services of laying of pipelines for water supply and drainage to Surat Municipal Corporation and others. The investigation conducted by the agency has established that the above mentioned appellants have provided the service of laying pipelines for water supply and drainage for the main contractor namely M/s. Shree Hindustan Fabricators. Show cause notices have been issued to the above mentioned appellants as well as to M/s. Shree Hindustan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cided by this Tribunal on the same issue vide Final Order No. A/10337-10338/2020 dated 29.01.2020. The departmental representative has also agreed to the same. 3. We have heard both the sides and we feel that the matter is no longer res-integra as it has already been decide in the case of M/s. Shree Hindustan Fabricators vs. CCE & ST, Surat (supra) reported under 2020 (2) TMI 110 -CESTAT Ahmedabad. The relevant extracts of the order is reproduced below:- "5. We have considered rival submissions, we find that the primary defense of the appellant is that the activity under taken by them does not fall under the category of ECIS. It has been argued that since the demand has been made under ECIS only, no demand under any other classification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee had rendered the taxable activity of erection, commissioning or installation of a plant. The Commissioner found that "plant represented a fixed investment for carrying out certain institutional activity for business". The water supply system involving pipelines is therefore seen as a plant. The activity undertaken by IHPL is construction of pipeline by earthwork excavation, conveying and lowering of PSC/MS pipes and MS specials, AC pipes, PVC pipes, CI/GI pipes and jointing materials into the trench; laying to proper grade and alignment; refilling the trenches with excavated soil after laying of pipes, construction of sluice valve pits, scour valve pits, air valve pits, thrust blocks, etc. 8.1 We find ourselves in agreement with t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 'erection, commissioning or installation' *Section 65(39a)+ was enlarged to include installation of various devices and equipments. An entry "plumbing, drain laying, or other installation for transport of fluids" was introduced under sub-section (ii)(b). The impugned order found that the service involved was specifically covered from 16-6-05 under the same head by the entry "plumbing, drain laying, or other installation for transport of fluids". We are inclined to agree with the appellants that this entry covers such facility provided in a building as it appears in the company of air-conditioning system, lifts, electronic devices including wiring etc. which are installed in a building. The Commissioner found that "plant represented a fixe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... question as to what happens if the case is covered by Section 65(25b), a larger Bench of the Customs, Excise and Service Tax has already held in Lanco Infratech Ltd. v. Commissioner of Customs, Central Excise and Service Tax, Hyderabad [2015 TIOL-768-CESTAT-BANG-LB = 2015 (38) S.T.R. 709 (Tri. - Bang)] as follows : "Considered in the light of the precedents referred to herein above; the definitions of ECIS and CICS; the Board clarification dated 7-1-2010; the Dictionary meanings ascribed to the word "conduit"; and provisions of Section 65A(2)(a) and (b), we conclude that construction of a pipeline/conduit for transmission of water/sewerage and involving associated works like digging of the earth, supporting pipeline/conduit, constructio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the said head has been raised by revenue. No charge for classification of the serviced provided by the appellant under the head of Works Contract or Commercial or Industrial Construction Service has been made against the appellant. In these circumstances we are unable to uphold the demand raised against the appellant in respect of activities relating to laying of pipelines for Surat Municipal Corporation, Gujarat Water Supply and Sewerage Board (GWSSB), Canal Division, NHAI And M/s. Surat Urban Development Authority. 5.5. The revenue has also argued that in some cases the appellant have acted as sub-contractor and not as main contractor. We find that the said argument is of no use as the demand has been raised solely under the category ..... X X X X Extracts X X X X X X X X Extracts X X X X
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