Commissioner of GST and Central Excise Vs Consolidated Construction Consortium Ltd. (CESTAT Chennai)
CESTAT Chennai held that construction of Traffic and Transit Management Centers is covered within the ambit of transport terminal, and hence falls within the exclusion category of definition of taxable services of Works Contract Services, and hence the same is not liable to service tax.
Facts- The Respondent is the holder of a centralized service tax registration under the categories of Consulting Engineer Service, Works Contract Service and Construction of Residential Complex Service.
DGCEI initiated an investigation pertaining to the works contract service provided by the Respondent to the Bangalore Metropolitan Transport Corporation, Bangalore ( BMTC) for the construction of ‘Traffic and Transit Management Centers’ (TTMC) at ITPL, Whitefield and Koramangala, Bangalore.
Department being of the view that inasmuch as the construction of TTMCs was as a single contract and construction of bus terminals appeared to have not been recognised as a separate activity, the exclusion to ‘transport terminal’ provided in Section 65(105)(zzza) appeared to be not applicable and therefore the aforementioned SCN dated 18.01.2012 was issued demanding a service tax of Rs.9,70,71,154/- for the period from September 2008 to September 2011 under proviso to Section 73(1) of the Finance Act,1994.
