Custom, Excise & Service Tax Tribunal
M/S. Om Metals Infraprojects Ltd vs C.C.E., Jaipur-I on 1 October, 2015
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
WEST BLOCK NO.2, R.K. PURAM, NEW DELHI 110 066
Date of Hearing: 01.10.2015
For Approval &Signature :
Honble Honble Justice G. Raghuram, President
Honble Mr. R.K. Singh, Member (Technical)
1.
Whether Press Reporter may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
No
2.
Whether it would be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
Yes
3.
Whether Lordships wish to see the fair copy of the order?
Seen
4.
Whether order is to be circulated to the Department Authorities?
Yes
Appeal No.ST/638/2009-CU[DB]
[Arising out of Order-in-Original No.7/2009(ST), dated 12.05.2009 passed by the C.C.E., Jaipur-I]
M/s. Om Metals Infraprojects Ltd. Appellant
Vs.
C.C.E., Jaipur-I Respondent
Appearance Mr. Vivek Sharma, Advocate - for the appellant Mr. Ranjan Khanna, DR - for the respondent CORAM: Honble Justice G. Raghuram, President Honble Mr. R.K. Singh, Member (Technical) Final Order No.53115/2015, dated 01.10.2015 Per Justice G. Raghuram :
Heard ld. counsel for the appellant and ld. Departmental Representative for Revenue.
2. Assessee is the appellant. The appeal is preferred against the adjudication order dated 12.05.2009 passed by ld. Commissioner of Central Excise, Jaipur-I confirming service tax demand of Rs.1,43,73,658/- apart from interest and penalties as specified in the order. Proceedings were initiated on the premise that during 01.07.2003 to 31.03.2006, the appellant had provided Erection, Commissioning or Installation Service (ECIS) to NHPC, NTPC, Assam State Electricity Board and other public sector undertakings for construction of components of dams involving supply of goods integral to rendition of ECIS under turn-key contracts with recipients of this service.
3. The judgement of the Supreme Court in the CCE, Kerala Vs. M/s. Larsen & Toubro Ltd. & Anr [2015-SCC Online-SC-738] concludes the issue in favour of the appellant. The apex court has declared that works contracts involving rendition of service and supply of goods involved in the execution of such work, is not taxable prior to 01.06.2007, since works contract was introduced as an distinct taxable service under Section 65 (105) (zzzza) of the Finance Act, 1994, with effect from 01.06.2007.
4. In the light of the law declared, the impugned order is unsustainable and is accordingly quashed. The appeal is allowed. No costs.
(Justice G. Raghuram) President (R.K. Singh) Member (Technical) SSK -2-