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2024 (3) TMI 235 - AT - Service TaxClassification of services - supplying, installing, testing and commissioning of DG sets in respect of work orders awarded by CPWD/PWD - work classifiable under the taxable category of Erection, Commissioning, or Installation Services, (ECIS) and Management, Maintenance or Repair Services, (MMR) - HELD THAT - Reliance placed in the case of M/S. TWIN BROTHERS VERSUS COMMISSIONER OF SERVICE TAX 2019 (6) TMI 840 - CESTAT NEW DELHI where it was held that w.e.f. 01 June, 2007 composite contract covering supply of goods and service would be under the category of WC service. There are no reason to differentiate the present appeal and hence the same is allowed.
Issues:
The judgment involves the classification of services provided under the categories of Erection, Commissioning, or Installation Services (ECIS) and Management, Maintenance or Repair Services (MMR) for the period 2005-06 to 2009-10. Classification of Services - ECI vs. WC: The appellant contested the demand for service tax, arguing that the services provided should be classified as works contract services (WC) based on the nature of activities undertaken. Referring to a Supreme Court decision and a previous Tribunal ruling, it was argued that a composite works contract should be taxed under WC service and not under ECI service as per Section 65(105)(zzd). The Revenue representative agreed that the issue for the period in question was covered by the Tribunal's decision for a subsequent period. The Tribunal noted the previous Tribunal order in the appellant's case, which clarified that a demand made under a specific category of service found to be incorrect in a subsequent proceeding cannot be sustained. Consequently, the Tribunal allowed the appeal and set aside the impugned order. Conclusion: The Tribunal ruled in favor of the appellant, setting aside the demand for service tax under ECIS and MMR categories for the period 2005-06 to 2009-10, based on the classification of services as works contract services (WC) rather than ECI services.
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