9911796707
TMI Blog2024 (2) TMI 1450X X X X Extracts X X X X X X X X Extracts X X X X ..... ce or otherwise has been settled by this Tribunal vide Final Order [ 2023 (1) TMI 690 - CESTAT AHMEDABAD] as held from the definition of Works Contract Service, it is clear that only specified categories of works contract are considered for levy of Service Tax under the said definition. These are enumerated in clauses (a) to (e). We find that in clause (a) thermal insulation also mentioned and in the present matter appellant had also paid VAT/ sales tax on goods which is used in installation of thermal insulation. We find that the impugned activity of the assessee was nothing but works contract service . No merit in the impugned order demanding service tax from appellant. Therefore, the impugned order is set-aside. Decided in favour of asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peline with black superion sleeve providing and fixing of Black superion sleeve with cellotape. (d) Insulation with black nitrile rubber foam, sheet etc. 1.5 The appellant inter alia enters into two types of contract: (i) Supply and applying of thermal insulation, in which they supply the insulating material and use the same towards completion of thermal insulation, wherein they do not raise invoices specifying individual goods sold, however, they charge Service Tax after availing abatement under Notification No. 24/2102. (ii) The appellant had also categorised the services rendered by them by classifying the said services under Work Contract. (iii) During the completion of the contract, the appellant never sold the insulating material but ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3/2023 dated 16.01.2023. The relevant part of the order is reproduced below:- 05. Heard both sides and perused the records. The first issue involved in the present appeal for determination is whether the appellant are eligible to the benefit of Notification No. 1/2006-S.T., dated 1-3-2006. The relevant entry specified in said notification reads as follows : S. No. Sub-clause of clause (105) of Section 65 Description of taxable service Conditions Percent age 1 2 3 4 5 5. (zzd) Erection, commissioning or installation, under a contract for supplying a plant, machinery or equipment and erection, commissioning or installation of such plant, machinery or equipment. This exemption is optional to the commissioning and installation agency. Explanati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioning and Installation agency and for providing the taxable services appellant has provided the thermal insulating materials i.e. Hot insulation including supply of LRB and Aluminium Sheet, Cold insulation with Thermocol and Aluminium Sheet, Insulation of Pipeline with black superion sleeve providing and fixing of black superion with cellotape , insulation with black nitrile rubber foam, sheet, etc. and on supply of goods appellant also paid sales tax/ VAT. Hence, in our opinion, the Appellant are eligible to the benefit of the Notification No. 1/2006-S.T., dated 1-3-2006. 5.1 The second issue in the present appeal is wrong classification of service under Works Contract Service. As per the revenue the appellant service provider has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ircases or elevators; or (b) construction of a new building or a civil structure or a part thereof, or of a pipeline or conduit, primarily for the purposes of commerce or industry; or (c) construction of a new residential complex or a part thereof; or (d) completion and finishing services, repair, alteration, renovation or restoration of, or similar services, in relation to (b) and (c); or (e) turnkey projects including engineering, procurement and construction or commissioning (EPC) projects. From the definition of Works Contract Service, it is clear that only specified categories of works contract are considered for levy of Service Tax under the said definition. These are enumerated in clauses (a) to (e). We find that in clause (a) therma ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
