2015 (5) TMI 634

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....r projects of M/s Raheja Developers, M/s, Padmavati Developers, M/s Amrit Sidhi Developers etc.  Revenue found this activity to be covered under the Erection, Commissioning or Installation service. The appellant paid service tax for the period 1.10.2003 to 31.03.2005 in instalments during September 2005, November 2005, March 2006, and March 2006, under protest. Later, on 12.12.2006 appellant filed a refund claim on the ground that the activity was covered under the Works Contract Act of Maharashtra government which was in existence till 31.3.2005 and since levy of service tax on Works Contract came into force after 31.3.2005, they are not liable to pay service tax. Therefore they filed a refund claim on 12.12.2006. The adjudicating aut....

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....ice tax only in May 2006. In support of this contention they referred to para 3 of show cause notice, para 2(3) of their reply to show cause notice, para 3 and para 8 of order-in-original and para 5 of the order in appeal--- all of which refer to the activity as supply and erection of structures. The Ld counsel referred to the bills raised by them which are for supply and erection of car parking systems. He also referred to the dictionary meaning of structure which reads as that which is built or constructed; an edifice or building of any kind. Poles connected by wires for the transmission of electricity.This definition shows that what has been erected by them is a structure. 4. The learned AR appearing for revenue reiterated the finding....