2024 (6) TMI 503

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he appellant claims to have rendered the following services to Central Public Works Department, Public Works Department and Ram Manohar Lohia. (i) Supply and installation of electric equipment/system and electric fittings; (ii) Repair and renovation of the civil structure i.e. electrical wiring, fittings in the building; (iii) Service in relation to construction of flyover and roads i.e. installation of light poles, electric cable & luminaries on flyover and roads; and (iv) Running, Maintenance, & Operation (RMO) of electric equipment, and electrical fittings in respect of the non-commercial buildings. 3. According to the appellant, the aforesaid works executed by the appellant would comprise of transfer of material and rendition o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Tribunal to the adjudicating authority by order dated 01.12.2017 and the relevant portions of the order passed by the Tribunal are reproduced below: "6. We have heard both the sides and perused the appeal records. 7. Admittedly, in the present case the appellants have executed numerous contracts for variety of work. At the time of issuing show cause notice the details of these contracts were not made available to the revenue in spite of repeated requests. Now, the appellant is taking a plea in the show cause notice is vague and without any specific quantification for each taxable service. We note that the appellants did submit all the contract's details before the adjudicating authority which were examined when the order is passed. Befo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... are liable to Service Tax only w.e.f. 1/06/2007. The law laid down by the Hon'ble Supreme Court has to be applied to various contracts which are now in dispute, wherever relevant. 9. Regarding the tax liability of the appellant on MMR Service we note a total tax of Rs. 63,45,604/- was confirmed under this category. The plea of the appellant is that many of the contracts will not come under MMR service for tax liability. There argument is that the contracts with reference to immovable property like non-commercial buildings, roads shall not be liable to tax due to exemption given retrospectively by the Finance Act, 2012. It is pleaded that this aspect has not been examined categorically, contract wise, by the Original Authority. 10. We not....