2018 (9) TMI 86

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....ning or Installation services falling under Section 65(105) (zzd) of the Finance Act, 1994 before 01.07.2012 and falling under Section 65B (44) of the Act with effect from 01.07.2012. The appellant is providing services of Erection, Commissioning or Installation without payment of due service tax and without observing the legal formalities as required under Section 67, 68 and 70 of the Act read with Rule 6 and 7 of the Service Tax Rules, 1994. Investigation was started against the appellant and preliminary investigation indicated that appellant is engaged in providing Erection, Commissioning or Installation services to various parties and charging hefty amounts as consideration but was not discharging its service tax liability properly. The....

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.... 3. Ld. Counsel for the appellants submits that they are engaged in selling electrical equipments to various government and private institutions as well as carrying out installation thereof. He submits that appellant is a contractor and bids for supply of transformers, sub-stations, high tension wires, low tension wires, street lights, DG Sets, electricity poles, HDPE pipes, feeder pillars, switches etc. and other ancillary electrical equipments to various government and private bodies across the state of Punjab, Haryana and UT Chandigarh. It is his submission that the show cause notice has discussed only work orders executed by the appellant, therefore demand cannot be made beyond the show cause notice. But, while taking value of taxabl....

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.... service tax under Clause 12 of mega exemption Notification No. 25/2012-ST dated 20.06.2012. Therefore, they are not liable to pay service tax for the works executed for the above said organisations. It is further submitted that there is no allegation in the show cause notice that the said service recipients are not government authorities or the works contract was executed by appellant for electrical structures which were used for business and profession. With regard to two contracts executed for non-governmental organisations namely Guru Granth Sahib University and M/s. H P Singh and others, these contracts were completed before 01.07.2012, i.e. before amendment to negative list regime and completion certificates have also been issued to t....

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....to 01.07.2012, the service tax liability is not sustainable against the appellant under the category of 'Erection, Commissioning and Installation Services'. For the period post 01.07.2012, in terms of exemption Notification No. 25/2012-ST dated 20.06.2012, the services provided to government organisations or a local authority, by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of civil structure or any other original works meant predominantly for use other than for commerce, industry or any other business or profession was exempt from payment of duty. Admittedly, the appellant is providing the said services to government organisation namely M/s. Uttar Haryan....

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.... Accordingly, the impugned order is set-aside. In result, the appeal is allowed with consequential relief, if any. (Order dictated and pronounced in the open court) ============= Document 1 Sr Name of the Party No. M's Unar Haryana Bijli Vitran Nigam Limited Panchkula 2 Sri Guru Granth Sahib World University. Fatehgarh Sahib 3 Ms HP. Singh & Others, Mohal 4 Executive Engineer, M.C.P.H, Divi-1, Chandigarh 6 M's Unar Haryana Bijli Vitran Nigam Limited, Panchkula Greater Mohali Area Dev. Authority, Mohali 7 Greater Mohali Area Dev. Authority. Mohali 8 Punjab Small Scale Industries & Export Corporation Lad, 9 Punjab Smail Scale Industries & Expert Corpor....