TaxTMI 
TaxTMI 
2011 (10) TMI 113
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.... 2008. The impugned demands of service tax are under the head 'works contract service' which is taxable w.e.f. 01/06/2007. These are demands raised on the amounts collected by the appellants from the Government of Andhra Pradesh for execution of certain works awarded by the Government. These works were taken over under agreements entered into between the appellants and the Government. Each of the appellants is a joint venture (JV) of two or three companies and registered as partnership firm. The works awarded by the Government were related to irrigation projects and included project investigation, soil exploration, design, supply, installation, testing & commissioning of machinery, construction of pump house, all civil structures, C....
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....operty in the goods consumed in the execution of the work, from the appellants to the Government of Andhra Pradesh. In this connection, ld. Counsel has heavily relied on Hon'ble Supreme Court's judgment in State of Andhra Pradesh Vs. Larsen & Tourbo Ltd. wherein, in the context of dealing with the question whether certain turnover of sub-contractor was liable to be added to the turnover of the main contractor (L&T) for the purpose of levy of VAT, their lordships examined the legal position with regard to transfer of property in the goods consumed in the execution of the work undertaken by the contractor through the sub-contractor. Their lordships held that the property of such goods should be considered to have been transferred dire....
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....39; it the nature of the activities is such that they are excluded from aforesaid two services then they would generally remain excluded from this taxable service as well. 2.3. On the strength of the above clarification, it is argued that, if two or more activities should be comprised in works contract, they should be severally also be shown to be taxable services. On this test also, according to the ld. Counsel, the activity undertaken by the JVs through their sub-contractors would not qualify to be 'works contract service'. 2.4. Ld. Counsel has also prayed for waiver of pre-deposit and stay of recovery in view of certain stay orders passed by this Tribunal in similar cases viz. Ramky Infrastructure Ltd. Vs. CCE [2010 (20) STR 12....