Page 149 - GSTL_27th August 2020_Vol 39_Part 4

2020 ] IN RE : P.K. MAHAPATRA 475
including transportation handling, insurance etc. and all taxes, duties, levies as
applicable to the respective portion of work, including VAT on Works Contract
(Works contract Tax) and Service Tax & Education Cess thereon which will be
paid against proper Service Tax Invoice as per Rules and as required by Employ-
er for availing Cenvat credit. Further perusal of the aforesaid price schedule it is
seen that the prices have been agreed upon taking into consideration three as-
pects viz. Design & Engineering Part, Supply part and Erection part with the re-
spective amount being Rs. 16.01 Lakh, Rs. 1487.78 Lakh and Rs. 416.07 Lakh, col-
lectively amounting to Rs. 1919.86 Lakh. It has also been specifically mentioned
therein that the above prices cover the total scope of work as specified in the con-
tract document.
6.4 The items of works as has been mentioned in the instant contract,
under the said price schedule, for the said Lighting for Plant Road, Boundary &
Watch tower agreed upon by the Employer, M/s. NMDC Ltd., the Appellant and
M/s. Bajaj Electricals Ltd., the Contractor, includes 9 numbers of Foundations for
Compact Transformer sub-stations complete with supply of all erection materials
for civil work, Fencing materials, Gate etc. confirming to TS, 1170 numbers of
Foundations for 8m/10m height Street Light Poles complete with supply of erec-
tion material for Civil works confirming to Technical Specifications, 10 numbers
of Foundations for 30m height Lighting High Mast complete with supply of erec-
tion materials for Civil work, with rail guard/channel fencing for protection
against heavy vehicle confirming to technical specification, 105 numbers of
Foundations for 20 m height Lighting High Mast complete with supply of erec-
tion materials for Civil work, with rail guard/channel fencing for protection
against heavy vehicle confirming to technical specification, 15 numbers of Foun-
dations for outdoor feeder pillar with platform & fencing, gate, cable trench,
conduit inserts, plate inserts etc. complete with supply of all erection materials
for Civil works confirming to technical specification, one number of Foundations
for outdoor feeder pillar cum PDB with Platform & fencing and gate, cable
trench, conduit inserts, plate inserts etc. complete with supply of all erection ma-
terials for Civil works confirming to technical specification and 105 number of
Foundations for installation of Structure mounted Power JBs complete with sup-
ply of all erection materials for Civil works. As regards the civil engineering
work it has been categorically mentioned in the agreement itself under the gen-
eral conditions for contract that the Contractor viz. M/s. Bajaj Electricals Ltd.,
shall be responsible for the construction of all civil foundation for structures and
equipment and all other connected civil construction works included in the scope
of work as per technical specifications.
6.5 Immovable property has not been defined under the provisions of
GST. However Immovable property stands defined under Section 3(26) of the
General Clauses Act, 1897 to include land, benefits to arise out of land and things
attached to the earth, or permanently fastened to anything attached to the earth.
As per Section 3(36) of General Clauses Act, 1897, “movable property” shall
mean property of every description, except immovable property. Section 3 of the
Transfer of Property Act, 1882 stipulates that unless there is something repug-
nant in the subject or context “immovable property” does not include standing
timber, growing crops or grass. The Section however, defines the term “attached
to the earth” to mean (a) rooted in the earth, as in the case of trees and shrubs. (b)
embedded to earth, as in the case of walls or buildings and (c) attached to what is
so embedded for permanent beneficial enjoyment of that to which it is attached.

GST LAW TIMES  27th August 2020  149