2013 (12) TMI 210

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sioning and installation service. Therefore the same is liable to service tax under the erection, commissioning and installation service as covered under Section 65(30a) of the Finance Act. The contention of applicant is that applicants have entered into two separate contract with the Maharashtra Enviro Power Limited and other Electricity Boards for supply of material as well as for erection, commissioning and installation. Applicant had already paid appropriate service tax on erection and commissioning activity. In respect of the supply of material under the separate contract the applicant had paid appropriate Vat/Sales tax. The contention is that before the adjudicating authority, applicant took a specific plea in respect of separate agre....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion is that applicants undertaken the activity of shifting of transmission lines as part of the road widening. The applicants relied upon the Board Circular dt. 24.5.2010 where the board has clarified that activity of shifting overhead cables/wires for any reasons such as widening/renovation of rods is not covered for taxable service in clause of 105(65) of the Finance Act. In view of this, there is no dispute that the shifting of overhead cables/wires had taken place road widening rod. Therefore the demand is not sustainable. 5. There is another demand of Rs.4,81,96,016/- which is confirmed on the ground that applicant provided construction service. The contention is that the same is in respect of railway and railway siding. The constru....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ghtly denied. The contention is that as per the provisions of notification the benefit is not available in case the credit of duty paid has been availed. Applicant claimed the benefit of notification and onus is on the applicant to show that condition of the notification are satisfied. In respect of other claims Revenue relied upon the finding of lower authority. 8. We find that there are two separate agreements with the MEPL. One is for supply of material and other is for erection, commissioning and installation service. Applicant had paid the appropriate service tax on erection commissioning service. Revenue wants to adding the value of material supplied for the purpose of service tax. We find that the supply of material is under a sep....