TMI Blog2014 (8) TMI 708X X X X Extracts X X X X X X X X Extracts X X X X ..... n was for provision of drinking water supply and irrigation, the works were outside the ambit of the taxable service enumerated in 65 (105)(zzzza)(b) - prima facie case in favour of the petitioner and grant waiver of pre-deposit in full and stay of further proceedings, pending disposal of the appeal - Stay granted. - Appeal No.ST/02290/2012-CU[DB] - MISC Order No.20029/2014 - Dated:- 7-1-2014 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urnkey Projects including engineering, procurement and construction or commissioning (EPC) projects. The petitioner had executed works contracts for Govt. Of Andhra Pradesh or in some cases to a principal contractor, L T Ltd., for supply of drinking water, in respect of Govt. works. The petitioner/ appellant and Revenue are agreed that the works fall within the Works Contract service under Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-clause (b) of Section 65 (105) (zzzza). 3. Ld. Dy. Commissioner (AR) however contended that the contracts between the petitioner and the Govt. of Andhra Pradesh or L T Ltd., as the case may be, disclose that a variety of works were executed including excavation of earth, re-inforcement of cement, construction of pump-house for rapid flow of water and several other associated works which can ..... X X X X Extracts X X X X X X X X Extracts X X X X
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