9911796707
TMI Blog2013 (11) TMI 1409X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner, Central Excise, Jaipur-I confirmed service tax demand of Rs.82,38,911/- besides penalty of an equivalent amount under Section 78 of the Finance Act, 1994; interest under Section 75 and penalties as stipulated under Section 76 and 77 of the Act; in respect of the first of the appeals; Rs.3,95,485/- besides the stipulated interest and penalties, in respect of the second appeals. 3. The applications seek waiver of pre-deposit and stay of all further proceedings pursuant to respective adjudication orders, pending disposal of the appeals. Stay application No. 56133/2013 4. The assessed tax liability in ST Appeal No. 55838/2013 comprises the following elements : a) Under the head management, maintenance and repair services d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting authority in the order under appeal accepted the contention of the petitioner that since the security fencing work was for the Border Security Force the activity falls outside the category of industrial or commercial service, since erection and installation of Border Security fencing is not commercial or industrial construction service as is defined in Section 65(25b) of the Act. In so far as strengthening/replacement of damaged fencing and maintenance of Border Security fencing is concerned, the adjudicating authority proceeded, on what prima facie appears to be a creative interpretation of the transaction and the relevant provision. The adjudicating authority in para-95 of the order held that though initial erection and installation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olice lines, under a single contract in respect of individual residential units, under the taxable head 'construction of residential complex'. The ld. Counsel for the petitioner relies on the decision of this Tribunal in Macro Marvel Projects Ltd. Vs. CST, Chennai -2008 (12) STR 603 (Tri.-Chennai), to contend that where individual residential units are constructed, the transaction falls outside the purview of construction of complex service, defined in Section 65(30a) of the Act. This decision covers the aspect, in favour of the assessee. 9. In the aforesaid circumstances, in so far as stay application No. 56133 is concerned, service tax assessed under management and maintenance of repair service and construction of residential complex ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of security fencing for BSF. No tax has been remitted by the petitioner in respect of this category. (d) Rs. 28,658/- was assessed on work contract service for providing white washing and colour washing of buildings in the Thermal Power Plant site, the petitioner remitted Rs. 11,010/- under composition scheme on cum-tax basis. The petitioner therefore has already remitted Rs. 2,68,418/- out of the assessed liability of Rs. 3,95,485/-. 12. For the reasons recorded by us in ST/S/56093/2013 in relation to levy of service tax on strengthening/replacement of damaged fencing, the levy of Rs.22,382/- in respect of realignment of security fencing is prima facie unsustainable. As service tax on cum duty basis and after availing abatement bene ..... X X X X Extracts X X X X X X X X Extracts X X X X
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