2022 (2) TMI 902

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.... PRADYUMNA G.H. ADVOCATE For the Appellant Smt C. V. Savitha, Superintendent, Authorised Representative for the Respondent ORDER The appellants M/s. Sagar Steel Pvt. Ltd. were executing contracts to Karnataka Power Transmission Corporation Ltd. (KPTCL). The appellants paid Rs. 12,00,961/- as service tax during the period April 2005 to March 2007 under the category of 'Erection, Commission....

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....ospective and therefore, refund cannot be granted. Learned counsel for the appellant submits that they have executed works contract on turnkey basis with KPTCL; the contracts included supply, civil works and erection of transmission lines; KPTCL had deducted the VAT/works contract tax while making payments; service tax on works contract came into effect only from 1.6.2007. 2.1 Learned counsel s....

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.... of Swamy Electricals vs. CCE 3. Learned AR for the department reiterates the findings of Order-in-Original and Order-in--Appeal. 4. Heard both sides and perused the records of the case. From the records of the case, it is clear that the appellants have entered into works contract with KTPCL. It has been held by the Apex Court and Tribunal that works contract were not chargeable to service t....

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....ot render the service taxable. The appellants have demonstrated that the works undertaken by them were under works contract and due VAT was paid on the very same work contracts. It is settled principle of law that if a new levy comes into existence on a specific date, the same set of activity cannot be held to be taxable under a different heading prior to the date of coming into existence of the l....