Case Law Details
Issue before us involved in the current case is regarding the contract of supply, erection, installation and commissioning of fire, hydraulic systems and the issue before us in the case of the appellants’ own case in Final Order date 22/07/2010 was for supply, erection, installation and commissioning of power systems and distribution systems. Though the outcome of execution of the contracts may, be different but the contracts were for the similar purposes.
It can be noticed from the above reproduced portions of our Final Order, an identical issue in respect of Turbo tech Precision Engineering Pvt. Ltd. was before the Hon’ble High Court of Karnataka that being an issue in respect of ‘consulting engineer service’ providing design development, design review, installation and commissioning and other services. It is to be noted that Revenue had filed an appeal before Hon’ble High Court against the order of Tribunal in that case. Hon’ble High Court has categorically held that if the contract is a works contract, then the service tax liability will only arise from 01/06/2007. The facts of the current case before us and the case before the Hon’ble High Court were similar/identical, except for that the Revenue in the case of Turbo tech Precision Engineering Pvt. Ltd. sought to tax the service tax under ‘Consulting engineer service’ and the assessee was pleading that it would fall under the “works contract”, while in the case before us today, the assessee’s plea is that it will be “works contract” while Revenue’s contention is that it will not fall under the category of works contract but under “commissioning & installation services”. We find that the judgment of the Hon’ble High Court of Karnataka in the case of Turbo tech Precision Engineering Pvt. Ltd. (supra) would squarely cover the issue in favour of the appellants.
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, BANGALORE
Appeal No. ST/103/08
Arising out of Order-in-Original No.95/2007 Commr. Dated: 30.11.2007
Please become a Premium member. If you are already a Premium member, login here to access the full content.
On the part of Customs Classification, is the department bound by any statements certified by technical bodies surpassing the requirement of Section Notes / Chapter Notes of the Customs
Tariff Act, 1975 .
V.G.Subramanian