TMI Blog2009 (12) TMI 406X X X X Extracts X X X X X X X X Extracts X X X X ..... engineering, procurement and construction or commissioning (EPC) projects". Held that- C.B.E.& C. Circular No. 116/10/2009-S.T., dated 15.09.2009 excluding such welfare activities. Prima facie case made out. Pre-deposit waived. - ST/441/2009 - 1684/2009 - Dated:- 4-12-2009 - S/Shri M.V. Ravindran, Member (J) and P. Karthikeyan, Member (T) REPRESENTED BY: Shri Joseph Prabhakar, Advocate, for the Appellant. Ms. Joy Kuinar Chander, Jt. CDR, for the Respondent. [Order per: M.V. Ravindran, Member (J)]. - This stay petition is directed for waiver of the pre-deposit of the following amounts:- 1. This stay petition is directed for waiver of the pre-deposit of the following amounts:- a. Service Tax - Rs. 1,92,90,936/- b. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contract service was introduced in the Finance Act. It is his submission that in the works contract also, there is a clause which identifies the activity of construction activity for commercial or industrial purposes. It is his submission that the projects which are executed by the appellant would not be liable for service tax liability due to the reason that the Revenue in their circular No.116/10/2009-ST dt.15/9/2009 has clearly clarified that the work intended for commerce or industry will only be taxed and does not include the work or services provided in respect of roads, airports, railways, transport terminals, bridges, tunnels and dams. He would submit that in this case there is no dispute as to the fact that they are providing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Prima-facie, we find that the said services would be covered under the 'works contract'. The definition of 'works contract' services is reproduced herein below:- "Section 65 (105)(zzzza) to any person, by any other person in relation to the execution of a works contract, excluding works contract in respect of roads, airports, railways, transport terminals, bridges, tunnels and dams. Explanation:- for the purposes of this sub-clause, "works contract" means a contract wherein,- (i) transfer of property in goods involved in the execution of such contract is leviable to tax as sale of goods, and (ii) such contract is for the purposes of carrying out,- (a) Erection, commissioning or installation of plant, machinery, equipment or s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d service is covered under Section 65(105) (zzzza) of Finance Act, 1994. The said section itself excludes works contract in respect of dams, road, airports, railways, transport terminals, bridges and tunnels executed through EPC mode. Hence, works contract in respect of above works even if done through EPC mode are exempted from payment of service tax." It can be seen from the above reproduced clarification given by the Board that the activities which are concerned with welfare of the citizens of this country has been excluded from the liability of service tax. 7. We find that, prima facie, the appellant ahs made out a case for waiver of the pre-deposit of the amounts adjusted by the adjudicating authority. In view of this, we allow th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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