TMI Blog2014 (8) TMI 709X X X X Extracts X X X X X X X X Extracts X X X X ..... pipeline, RCC/UG Sump, Filter plant, Stand Post, CT etc. It appears that Engineering, Procurement, Construction and Commissioning (EPC) project on the basis of turnkey basis are incidental to laying of pipeline. In the case of Megha Engineering (2014 (2) TMI 149 - CESTAT BANGALORE), the Tribunal granted unconditional stay holding that it is a case of pipeline construction. We have also noticed that after the case of Megha Engineering & Infrastructure Ltd. (supra), in the case of Sudhakar Polymers [2014 (8) TMI 708 - CESTAT BANGALORE], Tribunal granted unconditional stay on similar situation. It is a fit case for waiver of predeposit of dues arising from the impugned order. - Stay granted. - ST/410/2011 - MISC ORDER No.40874/2014 - Dated:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll scale laying of pipes to water treatment unit. He submits that there is a reference of engineering, procurement, construction and commissioning (EPC) project on turnkey basis even though laying of pipeline is more specific description in the contract and therefore they were covered under sub-section (ii) (b) of Section 65 (105) (zzzza) of the Act. He further submits that on the identical situation, the Tribunal in the case of Mega Engineering Infrastructure Ltd. Vs CC, CE ST 2014-TIOL-134-CESTAT-BANG. and in the case of Sudhakar Polymers Vs CCE ST Hyderabad vide MISC Order No.20029/2014 dt. 7.1.2014 granted unconditional stay. He fairly submits that the Tribunal in the case of Ramky Infrastructure Ltd. Vs CST Hyderabad 2013 (29 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort terminals, bridges, tunnels and dams. Explanation. For the purposes of this sub-clause, works contract means a contract wherein, (i) transfer of property in goods involved in the execution of such contract is leviable to tax as sale of goods, and (ii) such contract is for the purposes of carrying out, (a) xxx xxx xxx (b) construction of a new building or a civil structure or a part thereof, or of a pipeline or conduit, primarily for the purposes of commerce or industry; or (c) xxx xxx xxx (d) xxx xxx xxx (e) turnkey projects including engineering procurement and construction or commissioning (EPC) projects; 5. It is seen that if the contract for the purpose of carrying o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a) of the Act. On perusal of the scope of the contracts, as reproduced in that decision, it relates to designing and engineering of main canals, branch canals, distributaries etc. including turnkey basis. The appellant therein, was engaged in construction and execution of infrastructure projects. However, infrastructure projects have not clearly been seen in that decision. 7. In the case of Megha Engineering and Infrastructure Ltd. (supra), the Tribunal granted unconditional stay. In the case of Megha Engineering (supra), the appellant was providing certain services to several departments of the Govt of Andhra Pradesh. i.e. the Command Area Development; Irrigation; and Public Health Departments on turnkey or non turnkey basis involving w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a 3 it was clarified that construction activity in relation to dams for Governments even through on EPC/turn key basis, are excluded from the scope of Section 65(105)(zzzza) of the Act in view of the provision excluding works in respect of, inter alia, dams), by concluding that in the instant case, it is a clear case of pipeline construction. 8. In the present case, we find that applicant entered into contract for implementing water supply projects of the various municipalities and local authorities and the agreement particularly shows that it is to construct intake chamber providing ESR laying and jointing of MS HDPE pipeline, RCC/UG Sump, Filter plant, Stand Post, CT etc. It appears that Engineering, Procurement, Construction and Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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