9911796707
TMI Blog2018 (5) TMI 412X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax not sustainable - appeal allowed - decided in favor of appellant. - ST/85369/2014 - A/86025/2018 - Dated:- 13-4-2018 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri Nitin Deshpande, Advocate for Appellant Shri Atul Sharma, Asstt. Commr. (A.R) for respondent Per: Ramesh Nair Brief facts of the case are that the Appellant Executive Engineer, Mechanical Wing of Water Resource Department is headed by a Chief Engineer (Mechanical ) is divided into divisions headed by the Chief Engineer. The Mechanical Divisions are engaged in the manufacturing and erection of various types of gates for dams such as radial gates, vertical gates etc. and are registered with Central Excise Department. t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he view that the appellant was liable to pay service tax on these activities under the category of 'Erection, Commissioning and Installation Service' and accordingly confirmed demand of ₹ 2,41, 68,577/for the period 1-4-2006 to 31-3-2011 along with interest thereon and also omposed penalties under sections 76, 77 and 78 of the Finance Act, 1994 under the aforesaid order. It is against this order, the appellant is before us. 3. The learned counsel for the appellant submits that the appellant is Government department and they have undertaken the work of erection of sluice gates for the dams constructed by the aforesaid Corporations which are also statutory corporations of the Government of Maharashtra. They are not a ' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agency as they do not undertake these activities for anybody else except themselves. Further, the erection and commissioning or installation should be in relation to plant, machinery, equipment or structures. As clarified by C.BE. C vide Circular No. 790/09/2004, dated 17-9-2004 erection of structures referred to therein means civil works to installation/ commissioning of a plant and machinery. Agricultural dam or sluice gates thereto cannot be considered as a plant and machinery or equipment or structures thereof. They are in the nature of infrastructural construction catering to the needs of agriculture. They are excluded from the purview of service tax levy both under the category of commercial and industrial construction service and W ..... X X X X Extracts X X X X X X X X Extracts X X X X
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