2014 (10) TMI 97

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.... or commissioning (EPC) projects', fall within the definition of 'Works Contract' as per Section 65(105) (zzzza) of Finance Act 1994. Reliance has also been placed on the decision of this Tribunal in the case of Ramky Infrastructure Ltd. dated 14.05.2012. Service tax of more than Rs. 46.73 crores with interest has been demanded and penalties under Sections 77 & 78 of Finance Act 1994 have also been imposed. 2.1. The learned counsel submits that there are 20 projects under consideration in this case. Out of 20 projects 13 projects come under a single category. In all these cases, the learned counsel submitted that the works contract is in respect of lift irrigation project and stay has been granted by this Tribunal in all such cases on th....

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....w service 'works contract' service was made effective, classification of service which continued on period prior to 01.06.2007 and on long term contracts, would be classifiable under works contract only. Further the learned counsel draws our attention to Reference Code 3 097.03/4-1-08 in Circular No. 98/1/2008-ST dated 04.01.2008 wherein Board had clarified that where service has already been classified under a different service, there is no need to change the classification. It was observed that a service provider who paid service tax prior to 01.06.2007 for the taxable service, namely, erection, commissioning or installation service, commercial or industrial construction service or construction of complex service, as the case may be, is n....