2018 (5) TMI 412

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....facturing and erection of various types of gates for dams such as radial gates, vertical gates etc. and are registered with Central Excise Department. t the ADDe11ant on the grounds that they are rendering "Technical Inspection and Certification Service" as they have carried out "third party inspection" in respect of projects viz. Ghatprabha, Zambre, Arjuna of the works done by the Civil Wings i.e Statutory Corporations which are part of Water Resources Department. The demand of service tax has been confirmed alongwith penalty after issuance of show cause notice. The demand was upheld by the Appellate Commissioner. Hence the present appeal by the Appellant. 2. Heard Shri Nitin Deshpande, Advocate for the Appellant and Shri Atul, Ids AC (....

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....sluice gates for the dams constructed by the aforesaid Corporations which are also statutory corporations of the Government of Maharashtra. They are not a 'commissioning and installation agency' envisaged under Section 65(29) of the Finance Act, 1994 and they are not rendering service to anybody else except to themselves i.e. the Government of Maharashtra. Both the provider of service and recipient of the service are part and parcel of the Government of Maharashtra and, therefore, service to self cannot be considered as taxable service. Accordingly, he pleads for grant of stay against the impugned demands. 4. The learned Addl. Commissioner (AR) appearing for the Revenue reiterates the findings of the lower authorities. ....