2024-VIL-1627-CESTAT-AHM-ST
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SERVICE TAX CESTAT Cases

Service Tax - Work Contract Service, Exemption under Notification No. 25/2012-ST, Composition Scheme - Based on information received from the Income Tax Department, a show cause notice was issued to the appellant alleging short payment of service tax, non-payment of service tax on freight and audit fees, and imposition of penalties under Sections 77 and 78 of the Finance Act, 1994 - Whether the services provided by the appellant to Pakshimanchal Vidyut Vitran Nigam Ltd (PVVNL) should be classified as Work Contract Service eligible for exemption under Notification No. 25/2012-ST - HELD - as per the work order provided by the appellant, there was a specific clause for payment of service tax on the labor charges only. The repair and maintenance of damaged transformers do not fall under the exemption provided under Notification No. 25/2012-ST for "construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a civil structure or any other original works". Therefore, the appellant is not eligible for the exemption claimed under the said notification - the demand needs to be recomputed by treating the services provided to PVVNL as Work Contract Service - Matter remanded back to the original authority to recompute the demand by either determining the labor charges as per the work order or by allowing the benefit of composition scheme and partial recharge as per Notification No. 30/2012-ST – The appeal is partially allowed
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