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2018 (12) TMI 786 - AT - Service TaxCommercial or industrial construction service - raising of height and upgradation of the ash pond by the appellant for M/s NALCO - period from 10.9.2004 to 31.3.2008 - extended period of demand - Held that:- It is on record that the appellant has paid the service tax to the extent of ₹ 2,17,741/- initially but on advise of their client i.e. NALCO they stopped the payment of service tax on being told that the proposed work is within the ambit of definition of dam, which covers pond and services have been relatable to water resources and therefore the service would not come under the category of commercial or industrial construction service. The appellant contention is that the scope of work includes supply of material along with provisions of service in construction raising height of the ash pond, the situation being so, the activity would come under work contract service, which is not leviable to service tax prior to 1.6.2007 in view of the Hon’ble Supreme Court decision in the case of L&T [2015 (8) TMI 749 - SUPREME COURT] also period subsequent to 1.6.2007 this issue is part of the work contract service and not CICS. As the demand raised under the CICS, the same is not sustainable and, therefore, the assessee appellant contention that they are not leviable to service tax is required to be upheld in view of various decisions. Appeal allowed - decided in favor of appellant.
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