2022 (10) TMI 924

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....h August 2014 passed the Customs Excise and Service Tax Appellate Tribunal, Mumbai (CESTAT), whereby the appeal preferred by the appellant herein was dismissed as withdrawn, and the one fled by the respondent was allowed. 2. The following questions of law have been framed for our consideration : (i) Whether laying, connecting, joining pipeline for water supply project falls within "Erection, Commissioning or installation Service" as defined under section 65(105)(zzd) of the Finance Act, 1994 and is taxable under the Service Tax? (ii) Whether the respondent-assessee is entitled for abatement under Notification No.1 of 2006, dated 1^st March 2006? 3. Briefly stated the material facts are as under : (a) The ass....

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....th cases were identical. Reliance was also placed on the Board's Circular No.123/5/2010 TRU, dated 24th May 2010, which prescribes that unless the activity undertaken results in the emergence of an erected, installed and commissioned plant, machinery, equipment or structure, the activity would not come under the category of erection, commissioning and installation service. It was held that the pipelines could not be construed as plant, machinery or equipment or structure. The said Circular was also relied upon to the extent it clarifed that laying of cables under or alongside road or railway tracks, etc. was not a taxable service under section 65(105)(zzd) of the Finance Act, 1994 and on that analogy held that laying of pipeline also would ....

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....cise Act, 1944 (for short, 'The Excise Act') which reads as under : 35L. (1) Appeal to Supreme Court.-An appeal shall lie to the Supreme Court from- (a) any judgment of the High Court delivered- (i) in an appeal made under section 35G; or (ii) on a reference made under section 35G by the Appellate Tribunal before the 1st day of July, 2003; (iii) on a reference made under section 35H, in any case which, on its own motion or on an oral application made by or on behalf of the party aggrieved, immediately after passing of the judgment, the High Court certifies to be a ft one for appeal to the Supreme Court; or (b) any order passed before the establishment of the National Tax Tribunal by the ....