S B CONSTRUCTION COMPANY Vs. UNION OF INDIA

JUDGEMENT

(1.) BY way of instant writ petition under Article 226 of the Constitution of India the petitioner S. B. Construction Company a partnership Firm engaged in construction and maintenance activities has challenged the order of the 3rd respondent Superintendent, Central Excise, Sri Ganganagar dated 25th April, 2005 to get the registration for the services of "cargo Handing Services" and pay the service tax due thereon. The petitioner has been asked to give the details of amount received month-wise from 4th respondent Chief Engineer, Suratgarh Thermal Power Station, Suratgarh on the said services w. e. f. 16. 8. 2002 onwards so that the service tax liability of past period can be ascertained accordingly.

(2.) THE necessary facts for deciding the controversy involved in the instant petition are that the petitioner was awarded a contract of unloading of coal through W. T. System, stacking/reclaiming of coal to S/r System & feeding of coal to boiler bunkers through conveyor system by order dated 29th March, 2004. It is averred that the petitioner has been carrying the said contract for the 4th respondent Rajasthan Rajya Vidyut Utpadan Nigam from 29th March, 2004 and 25th July, 2005 and identical contracts for every year for doing the same work.

(3.) WE have heard learned counsel for the parties and perused the pleadings. In order to appreciate the controversy involved it will be necessary to look into the actual nature of job assigned to the petitioner Firm, which has been placed on record as Annexure-3. It clearly appears that the 4th respondent gave contract to the petitioner Firm for unloading the coal from railway wagon to boiler bunkers of the Thermal Power Station. The contract has been awarded for unloading of coal through WT system, stacking/reclaiming of coal to S/r system and feeding of coal to boiler bunkers through conveyor system. For the convenience it can be divided into two parts as follows:- " (i) Unloading of coal from railway wagons through wagon tippling system and feeding to boiler bunkers of all the units through conveyor system, as required. (ii) Transportation of picked up coal/stones, Manual unloading & stacking thereof. "