Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (2) TMI 624 - CESTAT NEW DELHISub-contract - denial of exemption available to the construction of dam only on the ground that the dam is part of the Hydroelectric Power Project - Held that: - The statutory definition did not define the scope of the term “dam” or its ultimate use. It is common knowledge that in many cases, the dams are for multi-purpose like, irrigation, power generation, flood control, etc. The Exclusion Clause did not put any condition that the dams for particular purpose only will be excluded from tax liability - there is no justification to give a restrictive meaning to the term “dam” to the effect that the exemption will be available only when it is not part of any bigger project - exemption allowed - appeal allowed - decided in favor of appellant.
|