2018 (9) TMI 1670 – CESTAT CHENNAI – TMI – Construction of Complex Service – appellant executed works contract pertaining to construction of police quarters – Held that:- The appellant has provided construction activity for construction of police quarters which is owned by TNPHCL, which is a Government undertaking – The Tribunal in the case of M/s. SIMA Engineering Constructions [2018 (5) TMI 405 – CESTAT CHENNAI] has considered the very same issue and held to be not taxable – appeal allowed – decided in favor of appellant. – Appeal No. ST/155/2012 – Final Order No. 42323/2018 – Dated:- 29-8-2018 – Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Ms. Radhika Chandrasekar, Advocate for the Appellan
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005 – 06 to 2009 – 10. The appellant had constructed police quarters and was engaged for such construction by Tamilnadu Police Housing Corporation Limited (TNPHCL), Government of Tamil Nadu undertaking wherein 100% shares are held by Tamil Nadu Government. The purpose was for construction of police quarters. The activity is a composite contract and involves transfer of property of goods during the execution of contract and therefore for the period prior to 1.6.2007, levy cannot sustain as per the decision of the Hon ble Supreme Court in the case of Commissioner of Central Excise, Kerala Vs. Larsen and Toubro Ltd. – 2015 (39) STR 913 (SC). 3. In respect of the period after 1.6.2007, she submits that there is no liability to pay service tax s
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/s. SIMA Engineering Constructions and Ors. Vs. Commissioner of Central Excise, Trichy. 4. The ld. AR Shri A. Cletus supported the findings in the impugned order. 5. Heard both sides. 6. As narrated above, the appellant has provided construction activity for construction of police quarters which is owned by TNPHCL, which is a Government undertaking. The Tribunal in the case of M/s. SIMA Engineering Constructions (supra) has considered the very same and issue and held to be not taxable. Following the same, we are of the considered opinion that the demand cannot sustain. The impugned order is set aside and the appeal is allowed with consequential relief, if any. (Operative portion of the order was pronounced in open court) – Case laws – Dec
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