9911796707
TMI Blog2025 (2) TMI 262X X X X Extracts X X X X X X X X Extracts X X X X ..... SHEC Total Erection, Commissioning or Installation Services 1064351 21176 10092 1095619 Commercial and Industrial Construction Services 7403301 148067 72218 7623586 Manpower Recruitment and Supply Agency Services 595510 11910 5891 613311 Site Formation and Clearance, Excavation and Earth Moving and Demolition Services 638340 12767 6383 657490 Supply of Tangible Goods Services 790425 15808 7904 814137 Business Auxiliary Services 120212 2404 1202 123818 Construction of Residential Complex Services 7150 143 35 7328 Rent-a-Cab Services 10295 206 103 10604 Goods Transport Agency Services 7348 147 73 7568 TOTAL 1,06,36,932 2,12,628 1,03,901 1,09,53,461 1.1. Aggrieved against the confirmation of the above demands, the Appellant has filed this appeal. 2. In respect of the demand of Service Tax confirmed under the categories of 'erection, commissioning or installation service', 'commercial or industrial construction service', 'site formation, clearance, excavation and earth moving and demolition service' etc. the appellant submits that these services were rendered in connection with th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ard both sides and perused the appeal records. 5. We observe that the Appellant has claimed that they have rendered the services such as 'erection, commissioning or installation service', 'commercial or industrial construction service', 'site formation, clearance, excavation and earth moving and demolition service', etc., in connection with the transmission and distribution of electricity. Notification No. 45/2010-S.T. dated 20.07.2010 exempts all services rendered in connection with transmission and distribution of electricity. We find that the impugned order has listed the work orders relating to Transmission of electricity and the benefit of the notification 45/2010-ST dated 20.07.2010 has been allowed in respect of some of the work orders and the benefit of the said notification has been denied in respect of some work orders. 5.1. We observe that Notification No. 45/2010-S.T dated 20.07.2010 exempts all services rendered in connection with transmission of electricity. For the sake of ready reference, the said Circular is reproduced below: - "Whereas, the Central Government is satisfied that a practice was generally prevalent regarding levy of service tax (including non-levy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they claim the benefit of Notification No. 45/2010-S.T. as related to transmission and distribution of electricity. However, the appellant could not produce the work orders at the time of hearing before this Tribunal as they were voluminous in nature, but expressed their willingness to produce the same before the adjudicating authority for re-examining the eligibility of the said notification along with the respective work orders. Thus, we are of the opinion that this issue needs to be re-examined by the adjudicating authority afresh, after verification of the work orders related to transmission and distribution of electricity. 6. Regarding part of the demand of Service Tax under the categories of 'Commercial or Industrial Construction Service and 'supply of tangible goods service' etc, we observe that the Appellant have rendered services to main contractors like M/s. IVRCL Infrastructure & Project Limited, as a sub-contractor. In this regard, the Appellant submitted that the main contractors such as M/s. IVRCL Infrastructure & Project Ltd. have paid Service Tax on the entire amount and hence they are not be liable to pay Service Tax as a sub-contractor. We do not agree with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant in this regard. 6.2. We observe that the same view has been held by the Larger Bench of the Tribunal in the case of Commissioner of Service Tax, New Delhi v. M/s. Melange Developers Pvt. Ltd. [2020 (33) G.S.T.L. 116 (Tri. - LB)], wherein it has been held that a sub-contractor is liable to pay Service Tax even if the main contractor pays service tax on the entire value. However, the issue regarding applicability of extended period of limitation has to be examined with respect to the facts and circumstances of each case separately. In this case, the adjudicating authority is required to examine whether the appellant has actually rendered the services in the capacity of a sub-contractor or not and the period involved to take a decision as to whether extended period of limitation can be invoked or not. For the above purposes of verification, the issue needs to be remanded back to the adjudicating authority. 6.3 In respect of the demands confirmed under the categories such as 'site formation, clearance, excavation and earth moving and demolition service', 'Goods Transport Agency Service', 'Rent-a-cab service', 'construction of residential complex service', etc., it is observ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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