9911796707
TMI Blog2014 (10) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... contract is ₹ 36,65,120/-. During personal hearing on 29-1-2013 before the adjudicating authority, the petitioner asserted to have remitted ₹ 6,01,093/- and interest of ₹ 2,07,570/- on an assumption that it had provided Business Auxiliary Service (BAS) to NTPC, on the component of the 5% commission received from NTPC. Prima facie, the classification of the service as works contract service and as concluded by the adjudicating authority and not BAS as the petitioner assumed, appears to be unassailable. The petitioner is however entitled to take credit of the amount of ₹ 6,01,093/- already remitted, but for BAS. On this analysis, the balance Service Tax liability of the petitioner in respect of the transaction value o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned since the works contract service provided therein is towards construction of pipeline falling within sub-clause (b) of Section 65(105)(zzzza) of the Finance Act, 1994 and the service was provided not for business or industrial purposes but for facilitating Governmental works of drinking water supply, irrigation and drainage, these works and the services provided thereunder are excluded from the purview of works contract service in view of the restricted trajectory of sub-clause (b). The contrary conclusion in the impugned order, that these works fall within sub-clause (e) of Section 65(105)(zzzza), is prima facie unsustainable. This is the prima facie view recorded by us while granting waiver of pre-deposit and stay, in stay application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hall include the value of all the goods used in or in relation to the execution of the works contract, whether supplied under any other contract for a consideration or otherwise and also the value of all the services that are required to be provided for the execution of the works contract . The proviso to this Explanation clearly stipulates that the provisions of the Explanation would not apply to works contract, where the execution of the said contract had commenced or where any payment, except by way of credit or debit to any account, had been made in relation to the said contract, on or before 7-7-2009 (the date of introduction of the Explanation into the 2007 Rules). 5. In the facts and circumstances of the present appeal, execution ..... X X X X Extracts X X X X X X X X Extracts X X X X
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