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2024 (2) TMI 1304 - CESTAT MUMBAIClassification of service - development of a market at Biocholim and Ponda for the Goa State Urban Development Agency - works contract service or not - HELD THAT:- In the instant case, though it was the contention of the appellant that a new building had been constructed and renovation or restoration was not carried out, but this aspect has not been considered by the Commissioner in the impugned order and the Commissioner proceeded to examine the issue by considering the activity as one of restoration or renovation. Even if it is assumed that the appellant had carried out renovation or restoration work, then too clause (d) of Explanation clearly provides that the activity should in relation to ‘(b)’ and ‘(c)’. Thus, such activity has to be primarily for the purpose of commerce or industry. According to the Commissioner, the words ‘primarily for commerce or industry’ figuring in clause (b) of the Explanation would not mean that if the construction is not meant for ‘commerce or industry’, it would not fall within the scope renovation or restoration work mentioned in clause (d) of the Explanation. In the absence of any finding recorded by the Commissioner that the construction was primarily for the purpose of ‘commerce or industry’, it is not possible to sustain the demand under section 65(105)(zzzza) of the Finance Act. For this reason alone, the order dated 18.03.2015 passed by the Commissioner deserves to be set aside. The order dated 18. 03. 2015 passed by the Commissioner is, accordingly, set aside - appeal is allowed.
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