2018 (11) TMI 833

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.... ST/26428/2013 has been preferred by the assessee challenging the confirmation of demand with interest and imposition of penalties while, Appeal No. ST/26686/2013 has been preferred by the Revenue on the ground that the impugned order has wrongly allowed to the appellant the benefits under the composition scheme, under the Works Contract (composition scheme for payment of Service Tax Rules) 2007 since, the appellant had not fulfilled the requirements to avail the benefit of this scheme. 2. The appellant herein is a manufacturer of pipes, which they supplied to various projects and they have entered into works contract agreement with the water supply and sewage systems of the Government Departments and also local municipalities. These con....

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....reof, or of a pipeline or conduit, primarily for the purposes of commerce or industry; or c) Construction of a new residential complex or a part thereof; or d) Completion and finishing services, repair, alteration, renovation or restoration of, or similar services, in relation to (b) and (c); or e) Turnkey projects including engineering, procurement and construction or commissioning (EPC) projects;" The question to be decided is whether the contracts entered by the appellant should be classified as construction of a pipeline primarily for non- commercial or non-industrial purposes [(Explanation (ii) (b)] or as turnkey/EPC projects including engineering or commissioning (EPC) projects [Explanation (ii) (e)]. It is the case of the....