TaxTMI 
TaxTMI 
2018 (4) TMI 775
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.... Commr. (A.R) for respondent Per : Ramesh Nair The issue involved in the present appeal is related to non payment of service tax on construction activities undertaken by the Appellant for M/s Bharat Sanchar Nigam ltd., M/s Mahrashtra State Electricity Transmission Company Ltd. and one M/s Marvelous Metals Pvt. Ltd during the period 10.09.2004 to 2007 - 08. By issuance of show cause notice....
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....lkalkar and Shri S.S. Punalkar, Ld. Advocates appearing for the Appellant submits that they had contended before the Appellate authority that their services are of Works Contract. That though this plea was raised first time before the Appellate Authority but being a question of law the same could have been raised at any stage. The same was not considered by the Appellate Authority. That the servic....
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....ere falling under the category of Construction Service. He submits that the services are liable to be taxed and the penalties are liable to be upheld. 4. We have considered the rival submissions and gone through the records of the case. The Appellate authority has refused to consider the plea of the Appellants that the services are covered under the category of "Works Contract" on the ground that....
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....d to State Electricity Board is not taxable. We are therefore of the view that the Appellant is not liable for service tax in respect of services given to MSETCL and we set aside the demand and penalties to that extent. As regard demand of service tax in respect of Marvellous Metals and other services we find if the services are in the nature of Works Contract, the same shall not be liable for se....