2015 (10) TMI 229

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.... Teli, Deputy Commissioner (AR), for the Respondent. ORDER During the period 2007-08 to 2010-11, appellant had provided services to various customers but had not paid the Service Tax. Taking a view that the services provided by the appellants are classifiable under commercial or industrial construction service, works contract service, proceedings initiated culminated in confirmation of demand fo....

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....in the quarters/residential accommodation belonging to SCCL and this was a job work given to them by another contractor. He submits that this cannot be considered as repair of old buildings and even if considered they had only refixed the doors and further he also submits that according to the definition of works contract service, only when repairs are undertaken in respect of new buildings, the S....

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....hat works contract service definition reads as under :- (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 structure....

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....vices, in relation to (b) and (c); or (e)     turnkey projects including engineering, procurement and construction or commissioning (EPC) projects; It can be seen that clause (d) of the definition provides that the repair undertaken in respect of buildings in clause (b) and (c) would be leviable to Service Tax and clause (c) speaks of only new buildings. Moreover, it was also....