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2017 (4) TMI 99 - AT - Service TaxWorks contract - assessee claimed exemption from payment of service tax, the items of contract/works being excluded from the purview of the definition of the said service u/s 65 (25b) of FA, 1994 - Department was of the view that the work in question should be considered as part of construction of Hydro Electric Power Project, which is a Commercial Project leviable to service tax - Held that: - the contract with WBSEB was a Works Contract as defined u/s 65(105)(zzzza) of the FA, 1994 and came into force from 1st June, 2007, without any change in the definition of Commercial or Industrial Construction Service [Section 65 (105)(zzq)] or Erection, Commissioning or Installation service [Section 65(105)(zzd)] or Construction of Complex Service [Section 65(105)(zzh)]. It implies that the work undertaken by the respondent was not covered under any of the earlier existing services and came under service tax levy as Works Contract only w.e.f. 1st June, 2007 - Only minor part of the demand from June, 2007 to March, 2008, which is included in the demand of ₹ 4,39,181/- for the period April, 2007 to March, 2008 survives and the balance of the demand does not exist. The appeal filed by the Department is not maintainable under Litigation Policy - appeal dismissed - decided against Revenue.
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