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2015 (2) TMI 308 - AT - Service TaxClassification of service - commercial or industrial construction service (CICS) or the construction of complex service (CCS) - Appellants are providing pre-construction anti-termite treatment - Held that:- Even the Board s Circular No.96/7/2007-ST dated 23.08.2007 also nowhere states that all the services provided by a sub-contractor to the main contractor would necessaryily fall under the same classification which is applicable to the service rendered by the main contractor. Thus the lower authorities have clearly misread the said CBEC Circular to hold that the appellants were providing CICS/CCS. Coming back to the legal provisions, it is well settled that the classification of a service is to be determined with respect to the nature thereof vis-a-vis the definitions of various services given in Section 65 read with section 65 A of the Finance Act 1994. Perusal of various job works awarded to the appellants reveals that they were required to provide pre-construction anti-termite treatment. This activity can by no stretch of imagination be covered under the definition of CICS or CCS. Thus, the activity of pest control could arguably be covered under cleaning services only and only if it was being performed on commercial or industrial buildings and premises thereof or factory plant or machinery tank or reservoir of such commercial or industrial buildings and premises thereof. However, we are not expressing any view in this regard and only making a reference to it to show that this also lends support to the view that the appellants service was not covered under CICS/CCS. - Impugned order unsustainable - Decided in favor of assessee.
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