2017 (8) TMI 1116

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..... nal deserves to be set aside - appeal allowed - decided in favor of appellant.
Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri R. Sudhinder, Advocate, for Appellant Shri Pawan Kumar Singh, Superintendent (AR), for Respondent ORDER Per: Anil G. Shakkarwar The present appeal filed by the appellant - M/s Indian Hume Pipe Co. Ltd. is directed against Order-in-Original No.KAN-EXCUS-000-COM-029-13-14 dated 03/02/2014 passed by Commissioner of Central Excise & Service Tax, Kanpur. 2. The brief facts of the case are that the appellants were engaged in the manufacture of PSC Pipes, MS Pipe, MS End Pipe & RCC Septic Tank, etc. They were also registered for Service Tax under the Finance Act, 1994. The .....

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..... manded and recovered from them under proviso to Sub-section (1) of Section 73 of the Finance Act, 1994. Further, there were other proposals for imposition of penalty. The period covered for issue of the said Show Cause Notice is from October, 2007 to March, 2012. The said Show Cause Notice was adjudicated through impugned Order-in-Original No.dated 03/02/2014. In reply to the Show Cause Notice before the Original Authority the appellant contended that the activity undertaken by them was construction of pipeline for U.P. Jal Nigam which was not either for Commercial or for Industrial purpose and that U.P. Jal Nigam was wholly owned Corporation of State Government of Uttar Pradesh. They further stated that the basic objective of creating U.P. .....

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..... n nature. The cost of development of such infrastructure is included the price at which service/ goods is provided to the customers. The construction of the said civil structures/ pipelines was not for general public/ social service" by holding so he has held that the activity undertaken by the appellant is covered under said Clause (b) of the definition of "Works Contract Service". The Original Authority confirmed the demand and imposed penalty. Aggrieved by the said order appellant is before this Tribunal. 3. Heard the Id. Counsel for the appellant who has taken us through the Show Cause Notice and their submissions and finding by the Original Authority. He has contended that the contention in the Show Cause Notice that money w .....

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