TaxTMI 
TaxTMI 
2025 (8) TMI 714
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.... confirmed demand of tax of Rs. 5,87,26,680 under section 73 of Finance Act, 1994 for the period from April 2015 to June 2017, along with interest thereon under section 75 of Finance Act, 1994, besides imposing penalty under section 77 of Finance Act, 1994 as well as penalty of like amount under section 78 of Finance Act, 1994, against which M/s RB Chavan Arjun Earthmovers JV is in appeal. 2. The first of these is the determination that the impugned activity was 'works contract' and, despite having been provided to a governmental authority for which benefit of notification [no. 25/2012-ST dated 20th June 2012] was available, liable to tax owing to rehabilitation of 'breakwaters' being not exactly 'by way of' any of construction or erecti....
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....ewing authority having jurisdiction over the adjudicating authority whose order is impugned in this appeal, had attained finality. It is further submitted that similar activity had also been held as exempted by further Authority for Advance Ruling, Maharashtra in the mater of M/s Konkan LNG Private Limited [2019 (7) TMI 617 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA]. It is also pointed out that in a dispute pertaining to availment of credit under the Central Goods & Service Tax Act, 2017 the Hon'ble High Court of Bombay, in Konkan LCG Ltd v. Commissioner of State Tax, Mumbai [2024 (88) GSTL 228 (Bom)], had held that '14 As seen from the facts presented before us, petitioner provides the services of regassification of LNG to R....
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....tial, certainly do not qualify as plant and machinery. The breakwater wall can hardly be called "plant or machinery". Accropode loses its identity when breakwater wall is constructed using accropode. 17 Explanation to Section 17 also provides that "plant and machinery" should be used for making outward supply of goods or services. In the instant case, breakwater wall is used for protecting the vessel from tides while unloading the LNG received and not for making outward supply of goods or services. Therefore, even on this count, petitioner does not satisfy the condition provided in the Explanation to Section 17 to be eligible for ITC.' 4. According to Learned Authorized Representative, the impugned order has made it abundantly c....
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....5. Moreover, the impugned proceedings had accepted that the activity was 'works contract' and that it was rendered to a governmental authorities which should have sufficed for the purpose of the exemption notification inasmuch as the expression 'construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration' were identical in both the definition of 'works contract' as well as in the relevant entry in the exemption notification and while the former generally was purported to relate to movable or immovable property, the latter, by way of circumscribing, was limited to 'civil structure' meant predominantly for use other than for commerce, industry, or any other business or profession....