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TMI Blog2025 (3) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... 15)86/APP/ADJ/JSR/2012/9832 dated 17.12.2012 ii. Show Cause Notice C.No.V (S.Tax)(15)36/APP/ADJ/JSR/2013/257 dated 21.04.2014 2. The facts of the case are as under: - (i) The appellant is engaged in manufacturing of iron and steel and having a number of divisions, which are engaged in different activities. Some of the prominent divisions of Tata Steel Limited (TSL) in India is a steel division, which is engaged in the manufacture and sale/export of various kind of steel products, like, flat products and long products. The steel works is situated in Jamshedpur. This division also has a manufacturing unit in Gamharia, in the district of Saraikela-Kharsawan in Jharkhand, which is engaged in manufacture and sale of heavy machineries and eq ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its Annual Accounts strictly in accordance with Schedule VI to the Companies Act, 1956. The said Annual Audited Accounts, which are presented to the shareholders, as also to the Government authorities, including inter alia, Income Tax, Sales Tax and Excise authorities, reflect the consolidated figures of the affairs of the company, as a whole, in respect of all its divisions, including TGS. (v) TGS clears the goods from its factory in CKD/SKD form and paid excise duty accordingly. TGS engages sub-contractors to execute the job of erection & installation of the machineries and equipment supplied to its customers and to the Steel Works, Such sub-contractors perform the job in the premises of customers and the Steel Works. The subcontractors ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst particular transaction between TSL and TGS. This transfer of money is subsequently adjusted by TGS in its books of account for capturing the proper cost of transaction of supply of goods and services to TSL. 3. Accordingly, the impugned Show Cause Notices were issued for the period from April 2011 to March 2012 and April 2012 to March 2013, proposing to demand service tax under the category of "commissioning & installation" and "maintenance or repair" under which the appellant had not paid service tax. 4. The matters were adjudicated by way of the impugned orders wherein the demands of Service Tax were confirmed against the appellant. 4.1. Aggrieved from the said orders, the appellant is before us. 5. The Ld. Senior Counsel appear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was for consideration and that in case of orders for executing service, the appellant had sub-contracted after making payment for which, the appellant had also taken credit for the Service Tax amount charged. There is also a finding by Ld. Commissioner that the appellant did indeed allot vendor code and ledger to Tata Steel Ltd. by treating the other as its customers on which there is no refutal /rebuttal by the appellant and it is also a part of the record that the services rendered were the results of open bidding/tender where even the appellant amongst others, participated. On being successful, purchase order was placed and the contract came up executed. 6. On considering above discussions by the Ld. Adjudicating Authority, suffice it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of Commissioner of Central Excise, Navi Mumbai Vs. Amar Bituman & Allied Products Private Limited reported in 2006 (8) TMI 187 (SC), wherein it has been held that the issue is no more res-integra that a Company incorporated under the Companies Act, 1956 is a single person/entity in the eyes of law and cannot re-constitute itself to several legal entities. Divisions/Branches cannot have identity different and distinct from the Company. Therefore, the findings of this Tribunal demanding service tax was set aside. 8. For better appreciation of facts, the observations of the Hon'ble Jharkhand High Court are reproduced below : "It is well settled that credit of input service is to be utilized for payment of service tax towards, interalia, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, in any event, the uncontroverted facts on record as set out and contained in TSL's appeal petition conclusively evidences that there has been no suppression of any material fact by TSL in the instant case and at the misconceived grounds contained in the Department's appeal do not satisfy the tests laid down by the Hon'ble Supreme Court, which have to be satisfied for invocation of the extended period of limitation. In this regard, reference be made to the decision of Hon'ble Apex Courtin the case of Uniworth Textiles Limited Vs. CCE., Raipur {2013 (288) ELT 161 (SC), paras 12-26}. 19. As a result, the Assessee's Appeal is allowed and Revenue's Appeal is dismissed." 9. Therefore, following the decision of the Hon'ble High Court o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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