9911796707
TMI Blog2019 (2) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... d that:- In their own case, for Nanded Waghala City Municipal Corporation, this Tribunal has decided the issue against them reported as Royal Electricals Vs. Commissioner of Central Excise, Pune-I [2017 (11) TMI 298 - CESTAT MUMBAI], where it was held that The service of installation of street lights being an independent service clearly falls under works contract service and during the relevant pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... support they have placed Certificate of Incorporation, Memorandum of Association and Articles of Association in respect of M/s. Royal Power Trunkey Implements Pvt. Ltd. Consequently, the Cause Title is allowed to be changed from M/s. Royal Electricals to M/s. Royal Power Turnkey Implements Pvt. Ltd. MA allowed. 3. Briefly stated the facts of the case are that the appellant are engaged in pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue against them reported as Royal Electricals Vs. Commissioner of Central Excise, Pune-I 2018 (9) G.S.T.L. 205 (Tri.-Mumbai). However, they have approached the Hon ble Bombay High Court against the said order and the appeal is pending. 5. Ld. AR for the Revenue reiterates the findings of the Ld. Commissioner (Appeals) and submit that no stay has been granted against the said order of the T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... road, therefore it is not related to construction of road. Accordingly the service of installation of street lights being an independent service clearly falls under works contract service and during the relevant period it was taxable. As regard the limitation, we find that though earlier show cause notice dt. 16.4.2010 was issued for the period 2005-06 to 2006-07 but the services being a contrac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... med to the department regarding the provision of service. In these circumstances there is a clear suppression of fact on the part of the appellant. As per the above observation, we uphold the demand of service tax in respect of installation of street lights under the head of works contract on merit as well as on limitation. 8. We do not find any reason to deviate from the aforesaid observati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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