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2009 (12) TMI 437 - CESTAT, BANGALOREStay – work contract service - The issue involved in this case is regarding the service tax liability on the appellant as regards the services rendered by them to the Govt. of Andhra Pradesh in form of turn key projects executed by them for the construction of dam, canals, distributory system to feed various ayacut, land etc. the Revenue proceeded against the appellant on the ground that such an activity would fall under the category of works contract and will be covered under the definition of 'works contract' more specifically under sub-clause (e) "turnkey projects including engineering, procurement and construction of commissioning (EPC) projects". Held that – work executed not for commerce or industry. C.B.E&C. Circular dated 15.09.2009 excluding such welfare activity. Held that- prima facie case made out. Thus, waive the pre deposit.
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