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TMI Blog2016 (9) TMI 987X X X X Extracts X X X X X X X X Extracts X X X X ..... 37 - CESTAT BANGALORE (LB)] during the pendency of this appeal and other rulings. - Appeal allowed by way of remand - S.T. Appeal No.53631/14 - Final Order No. 70616/2016 - Dated:- 5-7-2016 - Mr. Anil Choudhary, Member (Judicial) and Mr. Anil G. Shakkarwar, Member (Technical) Shri Shri Atul Gupta Vaidhav Dixit, both Advs. for the Appellant (s) Shri D.K. Deb Asstt Commr (A.R.) for the Department ORDER The appellant, M/s Concrete Udyog Ltd, is in appeal against the Order-in-Original No. KNP-EXCUS-000-COM-034-13-14 dated 29.03.2014 passed by Commr. of Central Excise Service Tax, Kanpur. 2. The brief facts are that during the period of dispute June 2007 March 2012, the appellant have done the work of clearing/ s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eved the appellant is in appeal before this Tribunal, on the ground that the adjudicating authority have travelled beyond the scope of SCN, the appellant is not liable to pay service tax under Works Contract Service among other grounds. 3. The Ld. Counsel for the Appellant, Shri Atul Gupta points out the issue of classification and taxability was examined by the larger Bench of this Tribunal during the pendency of this appeal in the case M/s Lanco Infratech Ltd. Vs. CC, CE S.T. vide final order dated 28/04/15, reported at 2015/TIOL/768/CESTAT/Bang./Lb. The issues for before the larger Bench were as follows:- In the above circumstances, we indicated that we would hear and dispose of issues which are common, excluding the issue wheth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turnkey projects, including engineering, procurement and construction or commissioning (EPC) projects specified in clause (e) is merely an enumeration of the mode of execution of taxable services and is exigible to service tax as an independent species of works contract service; D) Whether, even if clause (e) in Explanation (ii) of WCS is considered a distinct and independent service, where construction of canals for irrigation purposes and laying of pipelines either as part of lift irrigation systems or for transport and distribution of water is undertaken for Government/Government undertakings, the same is more appropriately covered under clause 9b0 of WCS, i.e. construction of a new building or a civil structure or part thereof, or o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of WCS, construction of a pipeline or a conduit primarily for the purposes of commerce or industry is an activity falling within the definition of WCS. This provision in the definition of WCS is extracted from the definition of CICS, in pari materia. Construction of pipeline or conduit (otherwise than under a turnkey/EPC mode), when executed for Government/ Government undertakings for transmission of water or sewerage would be outside the ambit of levy of tax, in terms of the definition itself, since this would undisputedly fall within the ambit of sub-clause (b) of WCS. The Ld Counsel further urges that as held by the Larger Bench, their activity of construction of pipeline etc. for U.P. Jal Nigam, is not a taxable activity. He furthe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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