TaxTMI 
TaxTMI 
2025 (6) TMI 1591
X X X X Extracts X X X X
X X X X Extracts X X X X
....o. 76044 of 2017 - FINAL ORDER NOs. 76561-76566 / 2025<br>Service Tax<br>SHRI ASHOK JINDAL, MEMBER (JUDICIAL) AND SHRI K. ANPAZHAKAN, MEMBER (TECHNICAL) Smt. Shivani Agarwalla, Chartered Accountant, For the Assessee(s) Shri S.K. Singh and Shri S. Dey, both Authorized Representatives, For the Revenue ORDER PER SHRI ASHOK JINDAL Both sides are in appeal against the impugned orders. Cross-objections have also been filed by the parties. 2. The facts of the case are that the assessees had been awarded works under the Rajiv Gandhi Grameen Vidyutikaran Yojana (RGGVY) by the Energy and Power Department, Government of Sikkim. The details of the work orders entered into by the assessees under the RGGVY scheme, as have been placed be....
X X X X Extracts X X X X
X X X X Extracts X X X X
....€¢ M/s. Chewang G. Lachungpa [Appellant in Service Tax Appeal No. 76539 of 2016 & Respondent in Service Tax Appeal No. 76911 of 2016] - 4 contracts entered into with the Govt. of Sikkim: Sl. No. Contract No. Nature of activities Service component in the Contract 1. 11/GOS/E&P/2005/Supply/1442 Dt.28/02/2009 This is a contract only for supply and delivery of materials and equipment at site for execution of rural electrification works. This contract required the contractors to only supply materials at site which were to be purchased and procured from approved suppliers. There is no service tax on supply of Goods. Freight and insurance on supply of goods is paid to contractors which is inclusive o....
X X X X Extracts X X X X
X X X X Extracts X X X X
....11/GOS/E&P/2005/Supply/203 Dt.10.08.2012 3. 11/GOS/E&P/2005/Erection/1451 Dt.28/02/2009 This is a contract for providing erection, testing & commissioning of Electrical Goods and civil Construction of Control Room Building services at site for execution of rural electrification works. The Service Tax is applicable on Erection, Testing, Commissioning and Civil Construction of Two Storied Control Building. The service Tax and different Service Tax rate (12.36%/4.08%) for Erection Work and Civil Construction Work respectively as applicable has been specified in in the Schedules to the Work Order. 4. 11/GOS/E&P/2005/Erection/203 Dt.10.08.2012 2.1. The first two contracts (Contract Nos. 1 and 2), in respect of each of the ab....
X X X X Extracts X X X X
X X X X Extracts X X X X
....g only supply of materials. For the remaining contracts, it is the contention of the assessees-appellants that all these contracts are related to rural electrification and therefore, the same are exempt from levy of Service Tax under Notification No. 25/2012-S.T. dated 20.06.2012 (Entry No. 12A) wherein services provided to government/local authority/governmental authority by way of construction, erection or commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of civil structures or any other original works meant predominantly for use other than in commerce, industry or any other business or profession, are covered. It is the case of the assessees that these services have been provided by them ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....y No. 12A), wherein services provided to government/local authority/governmental authority by way of construction, erection or commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of civil structures or any other original works meant predominantly for use other than in commerce, industry or any other business or profession are exempted. 7.1 Admittedly, the services provided by the said assessees/contractors were meant for use other than in 'commerce, industry or any other business or profession', to the State Government, under the Central Government scheme of Rajiv Gandhi Grameen Vidyutikaran Yojana (RGGVY). 7.2. In these circumstances, we find that the services provided by the as....