2025 (2) TMI 262

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....tegory of Service Service Tax payable ST EC SHEC Total Erection, Commissioning or Installation Services 1064351 21176 10092 1095619 Commercial and Industrial Construction Services 7403301 148067 72218 7623586 Manpower Recruitment and Supply Agency Services 595510 11910 5891 613311 Site Formation and Clearance, Excavation and Earth Moving and Demolition Services 638340 12767 6383 657490 Supply of Tangible Goods Services 790425 15808 7904 814137 Business Auxiliary Services 120212 2404 1202 123818 Construction of Residential Complex Services 7150 143 35 7328 Rent-a-Cab Services 10295 206 103 10604 Goods Transport Agency Services 7348 147 73 7568 TOTAL 1,06,36,932 2,12,628 1,03,901 1,09,53,461 1.1....

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....ssioning or installation service', 'commercial or industrial construction service', 'site formation, clearance, excavation and earth moving and demolition service' etc, which are in connection with the transmission and distribution of electricity, the Ld. Departmental Representative submits that the appellant has not produced any evidence to substantiate this claim. Accordingly, he supported the impugned order confirming the demands. 4. Heard both sides and perused the appeal records. 5. We observe that the Appellant has claimed that they have rendered the services such as 'erection, commissioning or installation service', 'commercial or industrial construction service', 'site formation, clearance, excavation and earth moving and demolition service', etc., in connection with the transmission and distribution of electricity. Notification No. 45/2010-S.T. dated 20.07.2010 exempts all services rendered in connection with transmission and distribution of electricity. We find that the impugned order has listed the work orders relating to Transmission of electricity and the benefit of the notification 45/2010-ST dated 20.07.2010 has been allowed in respect of some of the work order....

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....e do not agree with this finding of the ld. adjudicating authority. A perusal of the Notification No. 45/2010-S.T. indicates that all services related to transmission and distribution of electricity are exempted. We therefore find that the eligibility of the exemption of the notification 45/2010-S.T. has not been examined properly by the ld. adjudicating authority. During the course of hearing, the appellant was asked to produce the copy of work orders for which they claim the benefit of Notification No. 45/2010-S.T. as related to transmission and distribution of electricity. However, the appellant could not produce the work orders at the time of hearing before this Tribunal as they were voluminous in nature, but expressed their willingness to produce the same before the adjudicating authority for re-examining the eligibility of the said notification along with the respective work orders. Thus, we are of the opinion that this issue needs to be re-examined by the adjudicating authority afresh, after verification of the work orders related to transmission and distribution of electricity. 6. Regarding part of the demand of Service Tax under the categories of 'Commercial or Indu....

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....this Tribunal, the appellant could not produce the work orders wherein they have rendered the services as a sub-contractor. Thus, we are of the opinion that this issue needs to be re-examined by the adjudicating authority afresh on the basis of our observations supra, after verification of the work orders where the appellant rendered the services as a sub-contractor. The adjudicating authority needs to examine the issue on the basis of the documentary evidences produced by the appellant in this regard. 6.2. We observe that the same view has been held by the Larger Bench of the Tribunal in the case of Commissioner of Service Tax, New Delhi v. M/s. Melange Developers Pvt. Ltd. [2020 (33) G.S.T.L. 116 (Tri. - LB)], wherein it has been held that a sub-contractor is liable to pay Service Tax even if the main contractor pays service tax on the entire value. However, the issue regarding applicability of extended period of limitation has to be examined with respect to the facts and circumstances of each case separately. In this case, the adjudicating authority is required to examine whether the appellant has actually rendered the services in the capacity of a sub-contractor or not and t....