Log in Register

Login to your account

Username *
Password *
Remember Me

Create an account

Fields marked with an asterisk (*) are required.
Name *
Username *
Password *
Verify password *
Email *
Verify email *
Captcha *
View more blog entries

Consult Construction

Consult Us For Construction

HC : Accords assessee opportunity to challenge 'pipeline laying' & 'construction' classification, exercising writ jurisdiction

Posted by on in Service Tax
  • Font size: Larger Smaller
  • Hits: 92
  • Subscribe to this entry
  • Print
  • Report this post
  • HC allows assessee’s writ petition challenging service tax classification of construction of pipeline / structure and laying of underground sewerage for Tamil Nadu Water and Drainage (TWAD) Board, remands matter for fresh consideration; Notes Revenue’s stand that activity of erection of structure and laying of pre-fabricated pipes, erection of other concrete structures, installation and commissioning of machinery, is aptly classifiable as “Erection, Commissioning and Installation Services” (ECIS) and not “Commercial & Industrial Construction Service” (CICS);
  • States, unfortunately, at the time of adjudication, assessee failed to place reliance on Division Bench decision in Indian Hume Pipes Co. and CESTAT Larger Bench ruling in Lanco Infratech Ltd. wherein similar activities were held to be part of construction, not commercial in nature and hence, exempt;
  • Accordingly, directs assessee to place matter before Assessing Officer citing two reasons: (i) to provide an opportunity without non suiting it on technical grounds, and (ii) adjudication order remained mere ‘paper order’ in view of stay granted till disposal of writ petition;
  • Also, dismisses Revenue’s objection that since dispute pertained to classification, same was not maintainable under a writ petition : Madras HC
Rate this blog entry:
Trackback URL for this blog entry.


  • No comments made yet. Be the first to submit a comment

Leave your comment

Guest Saturday, 21 July 2018

Like us on facebook

Twitter Feed

ConsultC Speaker CA Sandesh Mundra is discussing the GST N on Development Rights... https://t.co/Q6QAEhHq2Q
ConsultC I posted a new video to Facebook https://t.co/Ur9juRrsrY
ConsultC I posted a new video to Facebook https://t.co/rX0vU4a8eQ


304, Super Plaza, Sandesh Press Road, Vastrapur, Ahmedabad
+91 - 079 - 40032950
This email address is being protected from spambots. You need JavaScript enabled to view it.

markerFind on Google Maps

Who we are

We are Ahmedabad based professional consulting firm. We are providing various services to Construction, Real Estate and Project Companies in various areas like Indirect Taxation – Service Tax & Multi state VAT consultancy, ERP implementation, Site & Management audit, Designing Tender & other related contractual documents etc.