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TMI Blog2024 (6) TMI 506X X X X Extracts X X X X X X X X Extracts X X X X ..... ic devices, plumbing, drain laying or other installations for transport of fluids, heating, ventilation and air conditioner . There was no doubt that the said service was taxable. Moreover, there was no exemption to this category of service if provided for purposes other than commerce or industries . The appellants have paid VAT under works contract. Thus, we hold that the said service provided by appellant was taxable. The appellants have shown that there was exemption for period after 01.07.2012 but for period prior to that no exemption has been shown. Thus demand for the period prior to 01.07.2012 has rightly been confirmed. Extended period of limitation - HELD THAT:- For period prior to 01.07.2012 there was absolutely no doubt as the se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... June, 2012. However, the demand pertaining to the period 2011-2012 and from April, 2012 to June, 2012 has been confirmed. He pointed out that while allowing the benefit of Notification No. 25/2012-ST the impugned order holds that AIIMS Rishikesh falls under the description Governmental Authority . Learned counsel relied on the CBEC instruction no. F.No.B1-16- 2007/TRU dated 22.05.2007 wherein para 9.10 following has been stated. 9.10 Contracts which are treated as works contract for the purpose of levy of VAT/sales tax shall also be treated as works contract for the purpose of levy of service tax. This is clear from the definition under Section 65(105)(zzzza). 2.2 He argued that the service provided by them is not in the nature of erection ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to AIIMS through the main contractor namely JMC. The scope of work stated in the show cause notice is as follows: HVAC and BMS work which includes designing, supplying, erection, testing and commissioning of the entire system. Any civil work, not covered under BOQ/Specifications shall be executed by the JMC. The related civil works covered in specification, for the HVAC and mechanical ventilation work shall be in the scope of ETA. Internal coordination with associated agencies and external authorities for testing/approval. The related shop/working drawings and the necessary approvals required before the execution of the works is included in the scope of work. AMC Operation part will not be a part of contract and will be taken care by ETA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... FY 2013-14 (upto 03.02.2014). From the above it is seen that the appellants were paying VAT under works contract service and deducting TDS as well. 6. It is notice that in the show cause notice in pare 7, it is alleged that with the fact from 01.07.2012 the service would be classifiable under the works contract service as defined under section 65B (54) of the Finance Act, 1994 but, in para 12 of the said show cause notice, it also alleges that service provided by the appellant is under erection, commissioning and installation under section 67 of the said Act. The definition of the works contract service reads as under: S.65(105)(zzzza) taxable service means any service provided or to be provided to any person, by any other person in relatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r installation of plant, machinery, equipment or structures, whether prefabricated or otherwise, installation of electrical and electronic devices, plumbing, drain laying or other installations for transport of fluids, heating, ventilation and air conditioner Thus, there was no doubt that the said service was taxable. Moreover, there was no exemption to this category of service if provided for purposes other than commerce or industries . The appellants have paid VAT under works contract. Thus, we hold that the said service provided by appellant was taxable. The appellants have shown that there was exemption for period after 01.07.2012 but for period prior to that no exemption has been shown. Thus demand for the period prior to 01.07.2012 ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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