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TMI Blog2023 (12) TMI 124X X X X Extracts X X X X X X X X Extracts X X X X ..... our of the Appellant by the Tribunal s Chennai Bench in the case of M/s Shriram EPC Ltd v. Commissioner of GST and Central Excise Chennai [ 2018 (11) TMI 1083 - CESTAT CHENNAI] . The same view has been taken by CESTAT Allahabad Bench in the case of Jyothi Buildtech (P) Ltd Vs Commissioner of C.Ex, Cus and S.Tax, Noida [ 2017 (3) TMI 1100 - CESTAT ALLAHABAD] . In this case the Tribunal has relied upon the decision of Larger Bench in the case of Lanco Infratech Ltd. [ 2015 (5) TMI 37 - CESTAT BANGALORE (LB)] and it was held that such works executed by the appellant in the nature of sewerage works, laying of pipe and for water supply falling under Explanation (ii)(b) fall under the definition of works contract service and were also exempte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner in the impugned order dated 3rd December, 2012 has observed that the aforesaid services rendered by the Appellant is classifiable under Works Contract Services as defined in Section 65(105)(zzzza) of the Finance Act, 1994 and is, therefore, liable to pay Service Tax. The Ld. Commissioner has accepted the submissions made by the Appellant that the construction service in question is not for commercial purpose inasmuch as the same has been rendered to a non-commercial organization i.e., Indore Municipal Corporation. However, the Ld. Commissioner arrived at a conclusion that the services are more appropriately classifiable as erection, commissioning and installation rather than the ambit and scope of commercial or industrial constru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isions cited above, the Appellant prayed for setting aside the demands confirmed in the impugned order and allow their appeal. 4. The Ld. D.R. reiterated the findings in the impugned order. 5. Heard both sides and perused the appeal documents. 6. We observe that the issue to be decided in the present appeal is whether Service Tax is payable under the category of Works Contract Services on services rendered to Indore Municipal Corporation (IMC) for construction of sewerage system including laying of pipes and allied works under JNNURM. We observe that the issue is no longer res integra as an identical issue has been decided in favour of the Appellant by the Tribunal s Chennai Bench in the case of M/s Shriram EPC Ltd v. Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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