2014 (12) TMI 283

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....x under the category of "Works Contract Service". In the Service Tax return in form ST3 filed for the period April-September, 2010, they showed deduction of an amount of Rs. 5,61,69,309/- towards exempted services and claimed an abatement of Rs. 3,77,68,577/- while working out the taxable value of the services rendered for payment of Service Tax. On enquiry, the appellant vide letter dated 12-10-2011 informed that the amount of Rs. 5,61,69,309/- pertained to consideration received for undertaking construction services for the State PWD (Polytechnic College, Govt. Hospital, University, etc.) which are not liable to Service Tax. The abatement of Rs. 3,77,68,577/- was claimed under Notification No. 1/2006-S.T., dated 1-3-2006 which provided fo....

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....enied the benefit of the said notification. They also submitted copies of the contracts awarded to them in support of their above contention. Accordingly he pleaded for grant of stay against the impugned demands. 4. The ld. Additional Commissioner (AR) reiterates the findings of the adjudicating authority and prays for putting the appellant to terms. 5. We have carefully considered the submissions made by both the sides. For the reasons discussed below, we are of the view that the impugned order has not considered various relevant issues raised by the appellant. Therefore, after waiving the requirement of pre-deposit, we take up the appeal itself for consideration and disposal. 5.1 It would be relevant at this juncture to ....

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....ntract service and works contract as follows :- "(zzzza) to any person, by any other person in relation to the execution of a works contract, excluding works contract in respect of roads, airports, railways, transport terminals, bridges, tunnels and dams. Explanation. - For the purposes of this sub-clause, "works contract" means a contact wherein, - (i)      transfer of property in goods involved in the execution of such contract is leviable to tax as sale of goods, and (ii)     such contract is for the purposes of carrying out, - (a)     erection, commissioning or installation of plant, machinery, equipment or structures, whether pre-fabricated or otherwise, installation....

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.... is merit in the contention of the appellant that they are not liable to Service Tax on the amount of Rs. 5,61,69,307/- received by them. If the department has still any doubt, they can call for the copy of the contract and approved plans for the said constructions to satisfy that they are non-commercial or non-industrial in nature, falling outside the purview of service tax levy and the appellant is also directed to submit all the relevant documents in this regard to the department. 5.3 With regard to the abatement of Rs. 3,77,68,577/- claimed by the appellant under notification No. 1/2006-S.T., we have perused the contracts awarded to the appellant. The contract awarded by Global Wind Power Ltd. vide work order dated 1-10-2008 clear....