vessel was described as "Floating
Transfer Station" in the Contract between
M/s. Sesa and Shipbuilder as the same
description was given ... sought construction and supply
of 'floating Crane'. The ship building contract with
M/s. Chengxi, China, the project management
contract and ship design
costed individually in the
contract only for the purpose for facilitating periodic instalment
payment. The contract was one composite contract. In these
circumstances the Tribunal ... contract is not composite contract. Each payment is
measured separately depending on the quantum of service provided.
The payments for the entire contract
various
contractors at those sites, appellant being a big building
constructor handling various building contracts by the
Government. Rule
they are used for -
(a) construction or execution of works contract of a
building or a civil structure or a part thereof; or
(b) laying ... held that even the Works Contract Services
used for maintenance of office equipment and building are not
excluded from the definition of input service
service tax
paid on the services for construction of works contract of a building or a civil
structure or part thereof or laying of foundation ... they are
used for -
(a) construction or execution of works contract of a building or a civil structure
or a part thereof; or
(b) laying
relation to construction or execution of
works contract of the building or the civil structure or part
thereof. In this context, learned Consultant has placed ... exclusion of the
works contract, used for construction are exclusion of works
contract of a building or a civil structure or a part thereof
EXCISE & SERVICE TAX APPELLATE TRIBUNAL
West Zonal Bench
2nd Floor, Bahumali Building, Nr Girdharnagar Bridge, Asarwa
Ahmedabad 380 004
Appeal No. : E/11892/2017 ... credit of Service Tax paid on construction services they are works contracts of building based upon the definition of the Input Service under Rule
service providers under Works Contract Services, Project Management Services and Architectural Professional Services which are utilized for construction of a building to be a hotel ... appellant in respect of Works Contract Services, Project Management Services and Architectural Professional Services used for construction of a building, which subsequently is put into
removal.
[but excludes], -
[(A) service portion in the execution of a works contract and
construction services including service listed under clause (b) of
section ... they are used for -
(a) construction or execution of works contract of a building or a
civil structure or a part thereof; or
(b) laying
reimbursable expense but a cost of service. Just by
terms of the contract, an assessee cannot convert a cost into a
reimbursable expense. The Institute ... free supply changes the nature of
contract. For example a contract for 'painting of building' would became 'a
labour contract
