TaxTMI 
TaxTMI 
2013 (11) TMI 1505
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.... with M/s. Karnataka Power Transmission Corporation Ltd. (KPTCL) for establishing 1X8 MVA/ 66/11KV Sub-Station at Doddahally of Hassan District. The ld. Advocate also submitted that M/s. KPTCL has divided the said Project into three parts comprising of (i) Supply of Materials/Equipments; (ii) Civil Works; (iii) Erection of Materials/Equipments. The Applicant had paid Service Tax at the applicable rate for erection and commissioning of materials and equipments. However, on civil works which include both supply of materials as well as civil works, they had discharged service tax after availing the benefit of Notification Nos.15/04-ST dated 10.09.2004 and 01/06-ST dated 01.03.2006. Regarding supply of materials/equipments, no service tax was p....
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....lue determined by the Applicant. All facts were within the knowledge of the Department and hence, invoking larger period of limitation is uncalled for and unsustainable in law. The ld. Advocate further submitted that the Applicant are facing financial difficulty and any predeposit would cause undue hardship. 3. Ld. AR for the Revenue has reiterated the findings of the ld. Commissioner. He has submitted that the Applicant had executed a turn-key project which included supply of materials/equipments, civil works and erection and commissioning service. The Applicant had discharged the service tax on erection and commissioning services, but suppressed the value of supplied materials and availed wrongly the benefit of Notification Nos.15/2004 a....
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....ase of BSBK Pvt. Ltd.(supra) had observed at para 11 as follows:- 11. In view of the aforesaid legal and Constitutional provisions it can irresistibly be concluded that a contract whether composite or Turnkey may involve an activity or cluster of activities in the nature of services and such services may be provided in the course of execution of such contracts while incorporating goods into the contract concerned. Such discernible services may be advice, consultancy or technical assistance and depending upon the nature of the activity, they may be classifiable under appropriate category of taxable service under Section 65A of the Finance Act, 1994. When Article 366(29-A)(b) to th....