2024 (5) TMI 567

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....he appellant, it was noted that the appellant though obtained registration for erection, commissioning and installation services and Management, maintenance or Repair Service, they had failed to file ST-3 returns for the period from October 2009 for Management, Maintenance or Repair Service. So also, in the case of Erection, Commissioning or Installation services, they had availed abatement of 67% while discharging service tax. According to the Department, the appellant was not eligible for such abatement. Show cause notice dt. 19.04.2013 was issued proposing to demand service tax for the period from 1.10.2007 to 31.03.2012 proposing to demand service tax under construction of Commercial or Industrial Construction service, construction of R....

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....structures of BSNL at various places were carried out and during 2010-11 bore well and water supply arrangement at Police training at Coimbatore was carried out for TN Police Housing campus Corporation. 2.4 The appellant during 2007-08, 2008-09, 2009-10, 2010-11 and 2011-12 did civil repair and maintenance work in the buildings and civil structures of BSNL at various places. Except 5 cases of Erection, Commissioning and Installation all the other work orders carried out are civil repair and maintenance work falling under commercial or Industrial construction. 2.5 The TN Police Housing Corporation: The appellant during 2010-11 executed work of bore well and water supply arrangement at police training campus at Coimbatore and some perio....

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....ce and Erection, Commissioning or Installation Services cannot sustain prior to the period 1.7.2012. 3.2 The Decision of the Tribunal in the case of Real Value Promoters Pvt. Ltd. vide CGST & Central Excise, Chennai - Final Order No.42436-42438/2018 dt. 18.9.2018 [2018 (9) 1149 -CESTAT CHENNAI] was relied. It is submitted that the Tribunal followed this decision in the case of Jain Housing & Construction Ltd. (2023) 10 Centax 170 (Tri-Mad.) which has been maintained by the Hon'ble Supreme Court as reported in (2023) 10 Centax 171 (SC). 3.3 Further, the Tribunal in the case of Srinivasa Shipping & property Developers Ltd. Vs CGST & Central Excise, Chennai South vide Final Order No.41107-41108/2023 dated 08.12.2023 has set aside the dem....