9911796707
TMI Blog2010 (4) TMI 730X X X X Extracts X X X X X X X X Extracts X X X X ..... olved in the execution of the contracts was shown in the relevant invoices. These contracts prima facie covered turnkey projects. Such indivisible works contracts are not exigible to Service Tax prior to 1-6-2007 (the period of dispute in this case is prior to the said date)- Pre deposit waived in respect of works contract service. - ST/60/2009-MUM. - S/80/10/CSTB/C-II - Dated:- 19-4-2010 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t periods between 1-7-2003 to 31-3-2006 from the assessee. Accordingly, Service Tax was demanded under the categories "erection, commissioning and installation", "repairs and maintenance" etc. Penalties were also proposed under various provisions of the Finance Act, 1994. The above demand was contested mainly on the ground that each of the works contracts was indivisible and therefore, no Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Service Tax on an indivisible works contract prior to 1-6-2007. In this connection, he has cited the following decisions : 1. Bharat Heavy Electricals Ltd. v. CCE ST [Final order No. A/1868/Kol./2007, dated 2-11-2007] 2. Soma Enterprise Ltd. v. CC CE ST [2009] 21 STT 15 (Bang. - CESTAT) The ld.counsel has also relied on Taher Ali Indus. Projects (P.) Ltd. v. CCE ST [Stay Ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... barring AMC is concerned. It appears from the instruments of contracts available on record that each of these contracts is prima facie indivisible-vast-'contract. Separate value of the goods or of any service involved in the execution of the contracts was shown in the relevant invoices. These contracts prima facie covered turnkey projects. Such indivisible works contracts are not exigible to Servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee in the factual situation covered by the provisos 25 per cent. In the scenario, we direct the appellant, in the interest of Revenue, to pre-deposit Rs. 1.5 lakhs (Rupees One lakh Fifty thousand only) under section 35F of the Central Excise Act as applicable to Service Tax. Deposit this amount within 4 weeks and report compliance on 28-6-2010. In the event of due compliance, there will be waiv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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