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2015 (1) TMI 683 - AT - Service TaxPenalty u/s 78 - Works Contract Service - Held that:- In this case it can be seen that the definition itself excludes works contract undertaken in respect of (which means in relation to) dams is excluded. In the case of lift irrigation also, there is a reservoir from which the water is lifted and the reservoir can be considered as a dam and therefore prima facie an assessee is entitled to consider that he is not rendering any taxable service. Further when the works contract is executed for turnkey project including EPC projects, it comes under Clause (e) of the definition to the meaning of works contract given in the definition of ‘works contract’. - appellant cannot claim any relief. Here again we find that there was a clarification issued by the Board in Circular No. 116/10/2009-ST dated 15.09.2009 wherein it was clarified that when Government undertakes work in relation to irrigation projects, they are exempted. - appellant has made out a prima facie case for complete waiver. Accordingly the requirement of pre-deposit is waived and stay against recovery is granted during the pendency of appeal. - Stay granted.
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