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IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
P.Sam Koshy, Narsing Rao Nandikonda
Commissioner Of Customs Central Excise And Service Tax – Appellant
Versus
Nagarjuna Consltruciton Co. Ltd., Hyd – Respondent
| Table of Content |
|---|
| 1. overview of appeal and preliminary facts (Para 1 , 3 , 4 , 5 , 10) |
| 2. arguments regarding classification of services offered by nccl (Para 7 , 8 , 9) |
| 3. analysis of statutory definitions and application of service tax (Para 11 , 12 , 13 , 14 , 15) |
| 4. inspections of gwssb's classification as an industry (Para 21 , 22 , 23) |
| 5. final order confirming dismissal of central excise appeal (Para 25) |
JUDGMENT:
Narsing Rao Nandikonda, J.
This appeal is filed by the appellant-respondent under Section 35G of the Central Excise Act, 1944 (for short, ‘the Act, 1944’) against the Final Order No.819 of 2010, dated 17.05.2010 passed in Appeal No.AT/73/2008 by the learned Customs, Excise & Service Tax Appellate Tribunal, South Zonal Bench, FKCCI-WTC Building, K.G. Road, Bangalore (for short, ‘CESTAT’).
2. Heard Sri A.Rama Krishna Reddy, learned Senior Standing Counsel for Central Excise, appearing for the appellant and Sri Vedula Srinivas, learned Senior Counsel representing Smt.Chitralekha, learned counsel appearing for the respondent.
3. The brief facts of the case are that M/s. Nagarjuna Construction Company Limited is having its Registered Office at Nagarjuna Hills, Hyderabad, (for sho
Water supply board functions are recognized as sovereign activities, exempting associated construction services from service tax under the Central Excise Act.
Services rendered for public projects are not taxable under Works Contract Service as they are non-commercial in nature.
Service Matter- The terms and conditions of the agreement are to be followed by the parties to the agreement and any violation of the same has its consequences in the agreement itself and the writ-ap....
The court reaffirmed that failure to follow termination procedures under Section 25(F) of the Industrial Disputes Act warrants compensation, but does not guarantee regularization of services.
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