9911796707
TMI Blog2024 (2) TMI 729X X X X Extracts X X X X X X X X Extracts X X X X ..... LD THAT:- The works contract service applies only in cases where construction, erection, installation, commissioning, fitting out, repair maintenance, renovation alteration of any immovable or immovable property or any other similar activity is undertaken. Prima facie in some cases the service might fall under the service of technical testing analysis service however scope of work appears to be different in most of the contracts and the scope of work in each contract needs to be examined before coming the conclusion if the said service fall under the category of Technical Testing and Analysis Service or otherwise. The impugned order does not examine the description of scope of work in each work order. The description is different in each ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... P. Ltd. etc. 2.3 Learned counsel pointed out that they do not provide for invoices or test or certification report for the various works carried out by them and all jobs are executed on work order basis. The appellants have discharged the service tax under the works contract service under the aforesaid services provided by them. Learned counsel pointed out that the revenue seeks to classify the services under the category of Technical Inspection and Certification Service . He pointed out that there is no certificate issued by the appellants. 2.4 The demand pertains to the period October 2008 to March 2012 and April 2012 to March 2013. The appellant in his appeal memorandum has claimed that they have availed the benefit of VCES for pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , completion, fitting out, repair, maintenance, renovation, alteration of any movable or immovable property or for carrying out any other similar activity or a part thereof in relation to such property ; A conjoint reading of the two definitions would show that the works contract service applies only in cases where construction, erection, installation, commissioning, fitting out, repair maintenance, renovation alteration of any immovable or immovable property or any other similar activity is undertaken. A perusal of the contract documents with various clients shows that the services provided are described as follows: In case of Gama NDT services, the service is described as charges for radiography job at IOCL Gujarat Refinery, Baro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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