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TMI Blog2014 (5) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... tax leviable on the taxable service provided by the appellant had suffered tax in the hands of the sub-contractors. The Adjudicating authority in para 7.6 has examined the sub-contract issue also. Finding no evidence relating to the suffering of the work by the incidence of levy under Finance Act, 1994 he levied tax - On an overall examination of the plea of the appellant and findings in the adjudication order, we are prima facie of the view that Revenue’s interest shall be prejudiced if no pre-deposit is called for - Conditional stay granted. - ST/876/2010 (DB) - Misc Order No. ST/136/2011 - Dated:- 5-8-2011 - Dr. Chittaranjan Satapathy, Member (T) and Shri D.N. Panda, Member (J) Shri Anand Sukumar, Advocate, for the Appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot deniable. The contract was subject to levy of VAT/Sales Tax. The work order received from NTPC being a composite works contract, that involved goods and services. Therefore that cannot fall under industrial or construction service when works contracts are not liable to service tax during the impugned period. 3. Ld. DR on the other hand argued that the adjudicating authority in para 7.2 of the order examined the nature of activity very well. On examination, he came to the conclusion that the appellant had not constructed a dam . Therefore he did not allow exemption from service tax. The plea of sub-contract was also dealt by the Authority below. That was discarded. 4. Heard both sides and perused the records. 5. There is no disp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmercial activity for generation of electricity and since the said reservoir can t be considered to be a dam, the activities undertaken by the Noticee are covered under the taxable service of Industrial or Commercial Construction . 6. A taxing entry brought to the statute book at a later stage does not mean that legislature is prevented to tax an activity in terms of a former entry embracing an activity defined by law for taxation. When the work executed by the appellant could not be held as dam constructed, the appellant lost exemption. Service tax is not commodity taxation. The authorities have taxed the service which was taxable under law for the time being in force. The plea of sub-contract was disallowed. Nothing came to record t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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