2026 (7) TMI 231

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.... Shri B. Venugopal, Advocate for the Appellant. Shri B. Sangameshwar Rao, AR for the Respondent. ORDER Per: A.K. JYOTISHI M/s UWT Projects Ltd (hereinafter referred to as the appellant) are in appeal against OIO dt.31.12.2012, wherein, demand of Rs.1,92,27,753/- has been confirmed along with equal penalty. 2. The brief facts of the case are that the appellants are engaged in provid....

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.... not only service but also material portion and therefore, it would be more appropriately classifiable under Works Contract Service (WCS) and hence, on that ground also, demand cannot sustain as demand has been made under the category of ECIS. 3. Learned Advocate submits that the matter is no longer res integra in the sense that the Government has issued Notification No.45/2010 dt.20.07.2010 an....

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....h sides and perused the records. 6. We are not in agreement with the observations made by the adjudicating authority that it is only intended for the company, who are directly engaged in transmission and distribution. In other words, only transmission companies and distribution companies are not required to pay service tax when they are providing any service. This is not the intent and the scop....