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TMI Blog2012 (8) TMI 750X X X X Extracts X X X X X X X X Extracts X X X X ..... - Dated:- 9-9-2011 - S/Shri Ashok Jindal, P.R. Chandrasekharan, JJ. REPRESENTED BY : S/Shri Prakash Shah, Advocate and P.P. Shah, C.A., for the Appellant. Shri P.K. Agarwal, Jt. CDR, for the Respondent. [Order per : P.R. Chandrasekharan, Member (T)]. This appeal and the stay application are directed against the order-in-original No. 21/STC/BR/09-10 dated 7-1-2010 passed by the Commissioner of Service Tax, Mumbai. 2. The facts arising for consideration in this case are as follows :- 2.1 The appellant M/s. Surindra Engineering Co. Ltd., are manufactures of pipes and are also service tax assessee in respect of GTA service. They undertook manufacture and supply of pipes to Maharashtra Jeevan Pradhikaran and as per the con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the documentary evidences for the period from March 2006 to March 2007. Interest on the service tax confirmed was demanded under Section 75 and penalty under Section 76 of the Finance Act, 1994 @ Rs. 100/- every day during which the assesse failed to pay the service tax was imposed till 17-4-2006 and with effect from 18-4-2006, the penalty was imposed @ Rs. 200/- per day for failure of payment of service tax subject to the overall ceiling of duty demanded i.e. Rs. 7,62,26,257/-. The ld. Commissioner further imposed a penalty of Rs. 8.00 crores on the appellant under Section 78 of the Finance Act for not paying the tax by suppressing the fact with intent to evade the same. The appellants are before us against the impugned order. 3. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ivity involved not only supply of goods but also supply of services. The Hon ble High Court held that the activity undertaken was in the nature of a woks contract and hence, not leviable to service tax under the category of Consulting Engineer. The ld. Counsel argues that, in their case also, the activity undertaken includes not only supply of goods but also supply of services and, therefore, the activity undertaken by them would rightly come under the category of works contract and not under the category of erection, commissioning and installation service. The ld. Counsel submits that while confirming the service tax demand, the ld. Commissioner has taken into account the entire value of the contract, which is for supply of goods as well a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dian Hume Pipe Co. Ltd., has been appealed against before the hon ble High Court of Madras and the same has been admitted and, therefore, no precedential value can be given to the said judgment. As regards the contention of the appellant that the value of the goods supplied have been included while demanding the service tax, the ld. JCDR submits that the appellant has not furnished data relating to the value of the goods supplied and the adjudicating authority has directed jurisdictional Assistant Commissioner to provide abatement in terms of the Notification No. 01/06 dated 1-3-2006. Therefore, the inclusion of value of goods supplied while computing the demand for service tax is on account of non-furnishing of required data by the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is liable to be paid on such service even though the whole service may come under the category of work contract after 1-6-2007. In the light of these submissions, the ld. JCDR submits that the appellant should be put to terms. 5. We have carefully considered the rival submissions. 6. The facts of the present case are more or less identical with the facts in the Indian Hume Pipe Co. Ltd. case cited supra wherein it was held that laying of pipeline for water supply projects will not come under the category of erection, commissioning and installation service. Though the department has filed an appeal before the hon ble High Court of Madras against the said decision, no stay has been obtained by the department in respect of the said deci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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