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TMI Blog2015 (5) TMI 634X X X X Extracts X X X X X X X X Extracts X X X X ..... dmavati Developers, M/s Amrit Sidhi Developers etc. Revenue found this activity to be covered under the Erection, Commissioning or Installation service. The appellant paid service tax for the period 1.10.2003 to 31.03.2005 in instalments during September 2005, November 2005, March 2006, and March 2006, under protest. Later, on 12.12.2006 appellant filed a refund claim on the ground that the activity was covered under the Works Contract Act of Maharashtra government which was in existence till 31.3.2005 and since levy of service tax on Works Contract came into force after 31.3.2005, they are not liable to pay service tax. Therefore they filed a refund claim on 12.12.2006. The adjudicating authority held that tax is leviable on the serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontention they referred to para 3 of show cause notice, para 2(3) of their reply to show cause notice, para 3 and para 8 of order-in-original and para 5 of the order in appeal--- all of which refer to the activity as supply and erection of structures. The Ld counsel referred to the bills raised by them which are for supply and erection of car parking systems. He also referred to the dictionary meaning of structure which reads as that which is built or constructed; an edifice or building of any kind. Poles connected by wires for the transmission of electricity.This definition shows that what has been erected by them is a structure. 4. The learned AR appearing for revenue reiterated the findings of the Commissioner. He argued strongly that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m also includes hydraulic systems/ lifts. Therefore it has to be examined whether the whole parking system can be termed as a structure or it should be considered as having two components namely a civil structure and the hydraulic/lift system. We find these factual details have not been examined by the adjudicating authority or the appellate authority with reference to the definition of erection, commissioning or installationas it underwent amendments from 2003 to 2006. The matter, therefore, needs to be remanded back to the adjudicating authority for a careful analysis of facts vis-a-vis the statute prevailing at the relevant time. 7. Appeal allowed by way of remand to adjudicating authority. All issues kept open. (Operative part pronoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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