TaxTMI 
TaxTMI 
TaxTMI 
2024 (8) TMI 609
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....09 onwards. Despite several letters, the respondent did not provide the desired documents. Hence, summons dated 13.07.2012, 28.04.2012 and 4.09.2012 under Section 14 of Central Excise Act, 1994, as made applicable to service matter, vide Section 83 of the Act was issued. Despite the summons, the respondent still did not provide complete and necessary documents during investigation. On perusal of the limited documents available with the revenue authorities, viz., some award letters, Balance Sheets and Service Tax returns submitted by the respondent, it appeared that the Respondent had provided taxable services in relation to the Commonwealth Games related projects i.e. 'Construction of CWG Village for CWG-2010-SH-Construction of Boundary wall' and had not paid service tax on that work. Further, the respondent had submitted copies of only four award letters including for CWG and submitted that they were doing work for the Government only. 3. On scrutiny of the ST-3 returns for the period 2008-09 to 2012-13, the department noted that service tax had not been paid appropriately. During the Financial Year 2008-09 and 2009-10 (First half) and during Financial Year 2010-11, the responden....
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....ed Authorized Representative submitted that the Adjudicating Authority has erred in dropping the service tax demand, against an amount of Rs. 31,717,267/- received by the Respondent during 2008-09 to 2012-13, with respect to construction of Boundary Wall for Commonwealth Games village for DDA on the ground that the said contract has been executed by the Respondent on behalf of DDA, which is a Government authority and is primarily engaged in non-commercial activities. The Learned Authorized Representative submitted that their works are classifiable under the category of works contract for the entire period of demand. As per clause(23) of section 3 of the General Clauses Act,1897 'Government' includes both Central Government and any State Government. Further, clause(8) and clause(60) of Section 3 of the General Clauses Act, 1897, 'Central Government and 'State Government', in relation to anything done or to be done after the commencement of the Constitution, means the President and the Governor respectively. Further as per Article 53 and Article 154 of the Constitution of India, the executive power of the Union and the nature of activities carried out by DDA include development and c....
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....arguments, it would be appropriate to reproduce the contending definition. Section 65(105) deals with taxable Service and in relation to Construction of Complex', Section 65(105)(zzzh) is reproduced below : "65(105)(zzzh) - to any person by any other person in relation to construction of complex. "65(105)(zzzza) - to any person, by any other person in relation to the execution of a works contract, excluding works contract in respect of roads, airports, railways, transport terminals, bridges, tunnels and dams. Explanation -For the purposes of this sub-clause, works contract means a contract wherein,- (i) transfer of property in goods involved in the execution of such contract is leviable to tax as sale of goods, and (ii) such contract is for the purposes of carrying out,- (a) erection, commissioning or installation of plant, machinery, equipment or structures, whether pre-fabricated or otherwise, installation of electrical and electronic devices, plumbing, drain laying or other installations for transport of fluids, heating, ventilation or air-conditioning including related pipe work, duct work and sheet metal work, thermal insulation, sound insulation, fire proofing or ....
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....ERVICES only. The Commissioner has relied on the Hon'ble Supreme Court's decision in Larsen & Toubro vs State of Karnataka (supra) to classify the appellant's service as Works Contract Services and not Commercial or Industrial Construction service. We find that in a similar matter, the Principal Bench of this Tribunal in the case of Emaar MGF Construction Pvt Ltd., vs Commissioner of Central Excise, New Delhi has held as follows: "22. The Supreme Court in Larsen & Toubro examined as to whether Works Contract Service can be classified under Section 65(105)(zzzh) and held that the scope of Section 65(105) (zzzh) is limited to cover contract of service simplicitor only and not a composite works contract. The Supreme Court noticed that it is only w.e.f 01 June, 2007 that Section 65(105)(zzzza) was introduced to cover composite works contract and so works contract cannot be covered under any other category of services prior to 01 June, 2007. 24. A close look at the Finance Act, 1994 would show that the five taxable services referred to in the charging Section 65(105) would refer only to service contracts simpliciter and not to composite works contracts. This is clear from the very l....