2017 (7) TMI 599

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.... disposed of at this juncture. Accordingly, after allowing the application for waiver of the pre-deposit of the amounts involved, and taken up appeal for disposal. 3. Heard both sides and perused the records. We find from the impugned order the issue that falls for consideration in this case is regarding the taxability of the amounts received by appellant from Punjab Water Supply & Sewerage Board (PWSSB) for the work contracts for providing extension and augmentation of water supply, sewerage works with pumping stations, sewerage treatment plants and other works on turnkey basis in several places. 4. The adjudicating authority has held that this activity of the appellant would fall under the category of work contract services and conf....

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.... a descriptive and ex abundant cautela drafting methodology. In the light of the decision in Alstom Projects India Ltd., fortified by the Special Bench decision (dated 19-3-2015) in Larsen & Toubro Ltd. reference, a turnkey/EPC contract is taxable prior to 1-6-2007 as well. On and since 1-6-2007, turnkey/EPC contracts must be classified on the basis of the essential character of the service provided thereby, with the aid of classification guidelines set out in Section 65A(2) of the Act. Consequently, a turnkey/EPC contract must be classified under any of the clauses (a) to (d), Explanation (ii), Section 65(105)(zzzza). The bundled bouquet of services provided as turnkey/EPC contract, classifiable as Commercial or Industrial Construction Ser....