2023 (2) TMI 1042

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....f service to be provided to the client as mentioned in some of their Work Orders/ Purchase Orders/ Contract is reproduced below: a.........."Providing & applying two coats of heat resisting painting including scraping and cleaning" b........"One coat zinc enamel primer & two coats of synthetic enamel paints including scraping & cleaning on pipeline work" Most of other work orders which contain description of nature of services are of similar nature as mentioned above. The Appellants are providing such services to various commercial and Industrial clients. For industrial clients, they are also undertaking painting work on equipment and pipelines etc. The case of the Department is that the appellant is carrying out ser....

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....pearing on behalf of the revenue reiterates the finding of the impugned order. 4. We have carefully considered the submissions made by both the sides and perused the records. We find that the appellant admittedly carried out repairing/painting work in respect of plant, machinery, and building of their client. The service was provided along with the material used for painting work and the appellant also paid the VAT on the works contract. The only ground for denial of the payment of Service Tax under the works contract by the revenue is that the same is not covered under definition of works contract as provided under Section 65 (105)(zzzza) Finance Act, 1994, which reads as under: "Works contract", for the purpose of section 65(1....

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....on of a new building there is another category "Civil structure and part thereof" primarily for the purpose of commerce or industry. This category is a very vast category, which covers the plants machinery building. The appellant has carried out the painting work on this plant, machinery, building. As regard this category there is no condition that such as civil structure or part thereof should be new. The clause (d) clearly specifies that any activity which is used for completion and finishing services, repairing, renovation or restoration or similar services in relation to (b) and (c) are covered under works contract service. The painting is clearly covered under term finishing service, repair, renovation or similar service. Since we stat....