TMI Blog2013 (10) TMI 435X X X X Extracts X X X X X X X X Extracts X X X X ..... e period involved is subsequent to October 2009 and during the relevant period, exemption notification was available. Stay application - Held that:- where the projects executed for Government which are not for commerce and industry are not liable to tax, the appellant cannot be found fault with if they entertained a belief that service tax may not be payable, benefit of doubt has to be extended. In such a situation, the demand for the period beyond one year may not be sustainable - Stay granted. - ST/3348/2012 & 25369/2013-DB - Misc. Order Nos. 27449-27450/2013 - Dated:- 1-10-2013 - M V Ravindran And B S V Murthy, JJ. For the Appellant : Mr. G. Natarajan, Advocate For the Respondent : Mr. R.K. Singla, Commissioner (AR) PER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mplete equipment required and maintenance of 12 pumps and the system for 15 years at Km (-) 2.050, Km. 9.217, Km 56.917, Km 66.132, Km 78.785, Km 88.690, Km 95.735 and 173.837 of HNSS Main Canal for Stage II Phase I." (2) AVR HNSS Project Package No. 2: The description/scope of work is "construction of additional pump house near Muthumarry (V) including delivery mains, pumps, motors, auxiliaries and connected electro mechanical components etc., complete including connected civil works etc., complete as per parameters mentioned in the schedule on EPC Turnkey system. (3) Kaleswaram Lift Irrigation Scheme: The description/scope of works is investigation, designs and execution of Kaleswaram Lift Irrigation Scheme with allied works l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed for the purpose of commerce or industry, is exempted from the whole of service tax leviable thereon under Section 66 of the Act. 2. At this stage, it was felt that the decision as to whether the appellant has a prima facie case or not, would depend on the facts as to whether the appellant is eligible for the benefit of Notification No. 41/2009-S.T. dated 23.10.2009. Therefore, it was felt that it was not necessary to consider several other submissions that learned advocate chose to make before us. 3. Accordingly, before we proceed, it would be appropriate to reproduce the relevant notification as under:- "Canals other than those for commerce industry - Exemption to works contract service. In exercise of the powers conferr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her level wherever it is required. This work cannot be said to be done 'in respect of canals'. 5. At this stage, it would be appropriate to look at the meaning 'in respect of'. According to 'The Law Lexicon' (The Encyclopaedic Legal Commercial Dictionary) Reprint 2004, the expression 'in respect of' is wider in its connotation than weird 'in' or 'on'. The law Lexicon also says that the words 'in respect of' are wide enough to permit charges being made as terminals so long as any of these things, viz. stations, sidings, wharves, depots, warehouses, cranes and other similar matters have been proved and are being maintained. According to S.B. Sarkar's "Words Phrases of Excise Customs" (3 rd Edition), the words 'in respect of' have the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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