TaxTMI 
TaxTMI 
2018 (8) TMI 103
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....cation No. 01.2006 dated 01.03.2006. During an audit, it is observed that the appellant, even prior to the said registration were engaged in construction services, but have not discharged the liability for the period with effect from April 2005 to September 2009. A demand, accordingly, has been levied vide a Show Cause Notice dated 08.10.2010. In addition, the benefit of abatement under the said Notification has been denied to the appellant by the department with effect from 16.06.2005. The demand of the said Show Cause Notice was confirmed by Additional Commissioner vide her Order No. V(H)Adj-I/ST/181/2010/162 dated 10.04.2013. In an appeal thereof, the Commissioner (Appeals) vide Order No. APPL/JPR-I/ST/JP/140/V/2013/332 dated 14.05.2015 ....
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....of Commercial or Industrial Construction Services on 29.05.2007 and discharged the Service Tax liability under the same category. It is also impressed upon that erection commissioning and installation, commercial and industrial construction and constriction of residential complex services were notified taxable services even prior to 01.06.2007, the date on which the Works Contract Service got introduced. It is also submitted that the value of transfer of property and goods involved in the execution of such contracts is leviable to VAT as sale of goods, but it does not mean that construction service or commercial or industrial construction service in execution of such contracts is not leviable to tax. The order is also challenged for allowin....
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....e demand thereof has rightly been dropped. While relying upon the case of M/s Kone Elevators India Pvt Ltd vs. CST (2007) 10 STT 133 (Tri.-Chennai), it is submitted that if VAT has been paid on the value of goods involved in the contract of construction, the Service Tax is not payable on that value, i.e., the material used in rendering services cannot be included in assessable value for the purpose of Service Tax. Another adjudication of Tribunal-Chennai in Super Transports Pvt. Ltd. vs. CCE 2008 (13) STT 94 has been relied upon. Appeal is, accordingly, prayed to be dismissed. 5. After hearing both the parties at length and perusing the record, we are of the considered opinion as follows: (i) Admittedly, the assessee/respondent ....
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....fect from 16.06.2005, the commercial or industrial construction services means: (a) Construction of a new building or civil Structure or a part thereof or (b) Construction of pipeline or conduit: (c) Completion and finishing services such as plastering painting, floor and wall tiling was covering and well papering and metal joinery and carpentry fencing and tailing, construction of swimming pools, acoustic applications or fittings and other similar services, in relation to building or civil structure: or (d) Repair, alteration, renovation or restoration of or similar services in relation to building or civil structure, pipeline or conduit which is - (i) Used or to be used primarily for or ....
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....ttedly assessee/respondent is constructing Ambedkar Peeth, a programme under Government of Rajasthan for M/s AVS and is also rendering services to a PSU, i.e., Jaipur Vidyut Vitran Nigam Limited (JVVNL) both being the authorities under Government of Rajasthan in services rendered to them will clearly be out of the ambit of the above definition of Commercial and Industrial Construction. Resultantly, any demand raised for these constructions under Commercial or Industrial Construction Services is not sustainable. We, therefore, opine that Commissioner (Appeals) has rightly done away the said demand. 12. As far as the plea of suppression of facts is concerned, we opine that Commissioner (Appeals) has rightly concluded that since the assesse....