2018 (12) TMI 251

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..... 13.12.2007 under the category of 'Works Contract Service'. Department during the scrutiny of records of the appellant for the period from 2007-08 to 2011-12 observed that the appellant had been providing Work Contract Service to Uttar Pradesh Jal Nigam but has not paid service tax on the amount collected from the said Uttar Pradesh Jal Nigam qua the work contract for laying sewer pipe/sewerage system and even have not discharged the service tax liability thereon. Alleging the service of the appellant to fall under 'Erection, Commissioning and Installation Service' as defined in sub Clause (ii)(a) of Section 65(105)(zzzza) of the Finance Act. 1994 a demand of Rs. 5,37,23,665/- along with interest at the appropriate rate and the proportiona....

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....use (b) is for the purpose of commerce. Clause (ii) (b) of WCS has rightly been applied for confirming the demand. Appeal accordingly is prayed to be dismissed. 6. After hearing and perusing the case law as relied upon and also after going through the order under challenge we are of the opinion that the whole case of Department for proposing and confirming the demand in hand is that the activity of appellant i.e., of laying pipelines/sewerage system, is the activity as can be defined as Erection, Commissioning and Installation Activity (ECIS) under sub Clause (ii)(a) of Section 65(105)(zzzza) of Finance Act, 1994 (The Act hereinafter) i.e., definition of Works Contract Service. For the purpose the definition of ECIS under Section 65(39a) o....