TaxTMI 
TaxTMI 
TaxTMI 
2018 (2) TMI 1055
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....uram and Tirunelveli Districts of Tamil Nadu, for the Tamil Nadu Water and Drainage Board (TWAD Board). 3. The petitioner has filed this Writ Petition, challenging the order-in-original, dated 07.02.2017, by which, the demands made in four show causes notices towards payment of service tax has been confirmed by the respondent. 4. The learned Senior Standing Counsel for the Revenue raised preliminary objection as regards the maintainability of the Writ Petition, on the ground that, what the petitioner seeks to canvass before this Court is a classification dispute, which cannot be decided in a Writ Petition. Secondly, it is contended that, as against the impugned order, the petitioner has an effective alternate remedy of filing an Appeal be....
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....ied under Commercial Construction Services. 8. It was further contended that, the activities carried on by the assessee, such as erection of structure and laying of pre-fabricated pipes, viz., M.S.Pipes and RCC Spun pipes, joining and testing the laid pipes, erection of other concrete structures needed for collection and conveyance system, installation and commissioning of machineries needed for pumping station etc., which may also involve erection of structures, shall be classified under Erection, Commissioning and Installation services, more aptly, rather than under Commercial and Industrial Construction services. During the personal hearing, the assessee contended the work involves construction of pipelines and constructions of structur....
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....ies. The mere fact that the order of the appellate authority is not acceptable to the Department, in itself, an objectionable phrase, and is the subject-matter of an appeal can furnish no ground for not following it, unless, its operation has been suspended by a competent court. If this healthy rule is not followed, the result will only be undue harassment to assessees and chaos in administration of tax laws.' By applying the decision in the case of Kamlakshi Finance Corporation Ltd. (supra), the respondent could not have refused to take note of the decision in the case of M/s. Larsen and Tourbro Ltd., (supra). 10. Be that as it may, there is a decision of the jurisdictional High Court, (viz., Division Bench) in the case of Commissione....
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....lant. 10. On the question as to what happens, if the case is covered by Section 65 (25b) a Large Bench of the Customs, Excise and Service Tax has already held in Lanco Infratch Ltd., Vs. Commissioner of Customs, Central Excise and Service Tax, Hyderabad [(2015) TIOL - 758- CESTAT -Bang-LB = 2015 (38) S.T.R. 709 (Tri. Bangalore) as follows:- 11. "Consider in the light of the precedents referred to herein above; the definitions of ECIS and CICS; the Board clarification dated 07.01.2010; the Dictionary meanings ascribed to the word "conduit"; and provisions of Section 65A(2)(a) and (b), we conclude that construction of a pipeline/conduit, construction of pumping stations together with associated machinery and other construction works, incl....
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....(supra), the nature of activity done by the petitioner was to lay long pipelines to enable the TWAD Board to supply water, and the activity was found to be in public interest to take care of civic amenities, liable to be provided by the State. Thus, the Appeal filed by the Revenue was dismissed by the Division Bench. 12. Considering the above facts, this Court is inclined to grant one more opportunity to the assessee to go before the Assessing Officer and putforth their case, despite the fact that they have failed to place the decision in the cases of i) Indian Humes Pipes Co. Ltd. (supra) and ii) Lanco Infratch Ltd., (supra) before the respondent at the time of adjudication. This observation is made for two reasons. Firstly, with a view t....