9911796707
TMI Blog2011 (8) TMI 698X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner for imposition of service tax. - W.P. (MD) No. 11427 of 2006 - - - Dated:- 8-8-2011 - Vinod K. Sharma, J. Shri Joseph Prabakar, Advocate, for the Petitioner. Shri B. Vijaykarthikeyan, SSC, for the Respondent. [Order]. The petitioner has invoked the writ jurisdiction of this court, under Article 226 of the Constitution of India, to challenge the order passed by the Commissioner of Central Excise, Madurai, dated 20th November 2006, confirming the demand of service tax against the petitioner. 2. It is not in dispute that the petitioner has an alternative statutory remedy of appeal against the impugned order. 3. The respondent had challenged the maintainability of the writ petition, due to availability of alternat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied pipe laying activity involves trenching, bedding and laying inside the trench and aligning appropriately. The pipe lowering into the trench is executed by two men using ropes and anchored to stakes. Erection of pipes involves connecting the laid pipes and subjecting the pipes to carry fluids. This activity is done by the customers as per their own needs and requirements. 9. The petitioner was issued a show cause notice, dated 30-5-2005, demanding service tax under following categories :- (a) under the taxable category of Erection, Commissioning and Installation for receipt of labour charges for Erection of pipes and laying of pipes; and (b) under the taxable category of Scientific or Technical Consultancy services rend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f plant, machinery or equipment; or (ii) installation of (a) electrical and electronic devices, including wirings or fittings therefore; or (b) plumbing, drain laying or other installations for transport of fluids; or (c) heating, ventilation or air-conditioning including related pipe work, duct work and sheet metal work; or (d) thermal insulation, sound insulation, fire proofing or water proofing; or (e) lift and escalator, fire escape staircases or travelators; or (f) such other similar services. 13. Thus, the plumbing, drain laying or other installations for transport of fluids etc., was included in the definition of erection commissioning or installation , for the first time, on 16th June ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lation, the erection charges would be taxed as part of commissioning and installation service. Therefore, the contention of the petitioner is not sustainable. 15. The reading of the additional counter shows, that the respondent has demanded the service tax from the petitioner, by treating it to be carrying on business for execution of work contract. 16. This plea of the respondent deserves to be noticed to be rejected, as the work contract was, first time, included under 65(105)(zzzza) with effect from 1st June 2007, which is defined, as under :- 9. So far as the execution of the works contract is concerned, the work contract is defined under section 65(105)(zzzza), which reads as under : (zzzza) to any person, by any other person ..... X X X X Extracts X X X X X X X X Extracts X X X X
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