TMI Blog2013 (11) TMI 911X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by Revenue under Erection, Commissioning or Installation Service under section 65 (39a) of the Finance Act,1994 which was set aside by the Tribunal in their own case as reported in [2008 (7) TMI 71 - CESTAT, CHENNAI]. Prima facie, we find that laying of pipelines is for water supply for the project of TWAD Board which is a non-commercial organization. In view of that pre-deposit of tax along wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the category of Works Contract Service. The adjudicating authority without specifying the clause under which the activity is taxable, confirmed the demand. But the Commissioner (Appeals) classified it under sub-clause (zzzza) of clause (105) of Section 65 of the Finance Act, 1994 and Explanation (ii) (b) as mentioned thereon. 3. Ld. AR drew the attention of the bench to relevant portion of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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