Paresh H Thakkar Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)
The CESTAT, Ahmedabad in Paresh H Thakkar v. Commissioner of Central Excise & ST [Service Tax Appeal No. 11865 of 2015-DB dated September 12, 2023] set aside the order passed the Adjudicating Authority on the ground that assessee provides works contract services by holding that, the services of general wiring, fitting thereof, are not covered under works contract services.
Facts:
Paresh H Thakkar (“the Appellant”) provided services of electrification to Jail and Residences of police officers.
The Revenue Department (“the Respondent”) conducted investigation and from the copies of works orders, financial accounts and other documents submitted by the Appellant and details of work done as narrated by Appellant, it was alleged that Appellant was engaged in providing works contract services.
Accordingly, the show cause notice was issued demanding service tax under works contract services along with interest and penalty.
Thereafter, the Adjudicating Authority vide and order dated July 20, 2015 (“the Impugned Order”) confirmed the service tax demand.
Aggrieved by the Impugned Order the Appellant filed an appeal before the CESTAT, Ahmedabad.
The Appellant contended that they are engaged in laying of wires and therefore the services are not taxable as per the Circular 123/5/2010 dated May 24, 2010 and Circular No. 62/11/2003 dated August 21, 2003.
The Appellant also contended that the SCN was issued on October 22, 2012 and covers period 2007-08 to 2011-12 but the present issue was interpretation in nature, therefore the extended period is wrongly invoked in the present matter.
Issue:
Whether fitting electronic device and laying of wires would qualify as works contract service?
Held:
The CESTAT, Ahmedabad in Service Tax Appeal No. 11865 of 2015-DB held as under:
