2022 (2) TMI 902

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....pellant 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, Commissioning or Installation Service'. On realisin....

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....ranted. 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 submits that the appellants had paid service t....

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....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 tax before 1.6.2007. The department argues on the point that the appellants were rendering service under ....