TaxTMI 
TaxTMI 
2019 (4) TMI 2076
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....lties under both section 76 and section 78 of Finance Act, 1994, seeks setting aside of order-in-original no. 13/O&A/COMMR/AHD/2008 dated 30th December 2009 of Commissioner of Service Tax, Ahmedabad primarily on the ground of non-taxability, during the relevant period of the activity engaged in by them, under section 65(105)(zzd) of Finance Act, 1975 which is intended only to cover providers of "erection, commissioning or installation" service. 2. The appellant executes tasks for manufacturers of lifts at the sites of customers and it is contended on their behalf by Learned Chartered Accountant that their submission that the incorporation of "installation of lifts" as a particular description, with effect from 16th June 2005, in section ....
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....till final rendering was handed down by the Hon'ble Supreme Court in re Larsen & Toubro Ltd. 4. Learned Authorized Representative argued that "lifts" are equipment and, thereby, rendering the activity of ‟commissioning or installation" to be taxable from 1st July 2003 by section 65(105)(zzd) of Finance Act, 1994. He places particular reliance on the admission of their liability in the statements of the proprietor of the appellant-assessee. 5. Having heard both sides and perused the records, we find that the submission on behalf of appellant that the dispute is squarely covered by the earlier decision of the Tribunal in re Keehems Engineering Pvt Ltd is not without merit. There are three definitions that are relevant for resoluti....
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....erate, specific and mutually exclusive. 7. Language is a means of communication through the articulation of sounds that, with the development of recording technology, is manifested, singly or in combination, as the written word. The dexterity inherent in the spoken that vests it with versatility and resilience is curtailed by the ineffaceability of the letter. Therefore, for proper comprehension, it is the context and concatenation that needs appreciation. The expressions "erection", "commissioning" or "installation" may, to a general render, appear to be synonyms. Yet, the conjunctive separator "or" suffices to emphasize that these are mutually exclusive. Likewise, though such separator is absent between the two sets of activities after....
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.... Thus, the later circular makes it absolutely clear that the scope of ECIS was expanded by including specified installation services such as installation of air-conditioning related pipe work, duct work and metal sheet work. Although Board circular is not binding on the quasijudicial authorities, it is clear that the later circular of the Board dated 27-7-2005 in a way revised the opinion expressed in its earlier Circular dated 21-08-2003. A careful perusal of definition of ECIS also reveals that sub-clause (i) is separate from sub-clause (ii) by "or". Thus clauses (i) and (ii) represent an "either or" situation, meaning thereby that what is covered in sub-clause (i) is not covered in clause (ii) and vice versa. So as installation of air-....
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....s. However, if it is found that contractors have not maintained proper account's, or their accounts are found to be not worthy of credence, it is left to the legislature to prescribe a formula on the basis of a fixed percentage of the value of the entire works contract as relatable to the labour and service element of it. This judgment, therefore, clearly and unmistakable holds that unless the spitting of an indivisible works contract is done taking into account the eight heads, of deduction, the charge to tax that would be made would otherwise contain, apart from other things, the entire cost of establishment, other expenses, and profit earned by the contractor and would transgress into forbidden territory namely into such portion of such ....