TaxTMI 
TaxTMI 
2025 (12) TMI 10
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....pellant had made short payment against said activities and accordingly show cause notice was issued on 30.07.2009 for different period. Thereafter the Adjudication authority as per the impugned order, confirmed the demand and also imposed penalty under various provisions of law. Aggrieved by said order, an appeal was filed before the Commissioner (Appeals) and Commissioner (Appeals) as per the impugned order dated 16.01.2012 rejected the appeal. Aggrieved by said order, present appeal is filed. The details of the demand are appended below: Category of service Period Service Tax and Edn. Cess Erection & Commissioning service (Civil Works) 2004-05 To 2007-08 4,51,687 GTA service October 2006 to March 2008 9194 Lo....
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.... condition. c) Work Award No. TK-STN/HESCOM/DWA-15/2004-05 dated 19.6.2004 for Rs. 4,57,590/- is also a Turnkey contract for "Erection, Testing & Commissioning"- includes Erection, Testing & Commissioning under turnkey means, to procure the equipments from HESCOM Stores, transport to the site, install the equipments (erection), coordinate with approved MT & RT (Material Testing & Relay Testing) agency of HESCOM, get the equipments calibrated, tested before commissioning and then commission the substation in presence of HESCOM authorities 3. The Learned Counsel submits that from the above activity undertaken by appellant is works contract and Appellant had paid VAT under the KVAT Act, 2003 and it is deducted by HESCOM and remitte....
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....other person (hereinafter called 'the service receiver'), and that all such services were liable to service tax under the said Finance Act, which were not being levied according to the said practice during the period up to 26th day of February, 2010 for all taxable services relating to transmission of electricity, and the period up to 21st day of June, 2010 for all taxable services relating to distribution of electricity; Now, therefore, in exercise of the powers conferred by section 11C of the Central Excise Act, 1944 (1 of 1944), read with section 83 of the said Finance Act, the Central Government hereby directs that the service tax payable on said taxable services relating to transmission and distribution of electricity ....
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.... was affirmed". "7. In view of the aforesaid decisions, in particular the decision in Paschimanchal Vidyut Vitran Nigam, the impugned adjudication order is unsustainable and is accordingly quashed. This appeal by the assessee is allowed, but in the circumstances without costs. As the appeal is allowed the stay petition stands disposed of". 6. The Learned Counsel also draw our attention to the details of the work awarded to the Appellant and the communication dated 07.06.2004 showing that the contract was for construction of substation at KMC, Hugli. 7. The Learned Counsel also draw our attention to the decisions in the matter of (i) Kailash Devbuild India Pvt. Ltd Vs. CCE (2024) 18 Centax 224 (Tri. - Del), Tamilnadu Electrici....
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....ices form part of the GTA Service. Therefore, the demand of service tax under the category of "cargo handling service" is required to be set aside as being contrary to law. Further submits that as per Rule 2 (1)(d) (v) of the Service Tax Rules, 1994 the liability to pay service tax is under reverse charge on the person who pays or liable to pay freight either by himself or as agent as the case may be. The buyers of the goods having paid the freight charges were liable to pay Service Tax. Wherever, the Appellant has merely collected the freight charges from the buyers, the same has been paid over to the GTA/Transporters. Further submits that the amounts paid by the customers for local transportation and delivery to the transporters being les....