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2015 (1) TMI 684 - AT - Service TaxWaiver of pre deposit - Business of construction or execution of infrastructure projects - Works contract service - Held that:- Appellants have undertaken only work relating to part of the pipeline and therefore it is difficult to call them Turnkey or EPC projects. Moreover it is also not clearly coming out that the design and engineering part of the project was completely executed by the appellant especially in view of the fact that only part of the pipeline was constructed by them. As regards civil construction work also, the contention of the appellant that just because a contract is termed as EPC or Turnkey project, the same cannot be held conclusively against the appellant. The contract has to be examined to see whether it is in reality an EPC project or not. Terms used in the contract should not be looked at in isolation or interpreted literally. If the contract is accepted literally and no examination is done in a holistic manner, it is quite possible that contracts can be termed in such a manner so as to ensure that appropriate terms are used so that tax liability is avoided. In view of the fact that two decisions of the Tribunal [2012 (6) TMI 165 - CESTAT, Bangalore] and [2014 (10) TMI 132 - CESTAT BANGALORE] prima facie have taken a view in favour of the assessees referred to by the learned counsel, we consider it appropriate that the same should be followed in this case also. As regards GTA service the appellants have deposited an amount of ₹ 30,00,000/- but we feel that this would not be sufficient for hearing the appeal. - Partial stay granted.
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