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TMI Blog2012 (7) TMI 469X X X X Extracts X X X X X X X X Extracts X X X X ..... s per facts on record, the respondents filed an application on 27.4.05 for refund of Rs. 5,44,421/- on the ground that the said amount stands wrongly deposited by them as Service Tax under the impression that the said activities undertaken by them amounts to providing construction services. However, subsequently, they were advised that the activities carried out by them does not amount to construction services inasmuch as they were carrying out the various works as per drawings and blue print supplied to them by the architects and interior decorators appointed by their clients directly. 3. They were issued a SCN proposing to deny the refund claim on the ground that the services undertaken by them correctly fall under the category of constr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 65 (30a) as it existed prior to 16.6.2005. For better appreciation of the arguments adopted by the Commissioner (Appeals), we reproduced the relevant paragraph from the impugned order: "...It is evident from the insertion of clause 'c in the Section ibid. w.e.f . 16.6.2005 that the services which are alike to that undertaken by the appellants were not covered by the clause (b) prior to 16.6.2005 as said services were inserted in newly named 'Commercial and industrial construction service' as per section 65 (25b) only w.e.f . 16.6.2005. The above changes in the statutory provisions have also been clarified by the department vide letter F.No.V /DGST/22/AUDIT/MISC/1/2004 dated 16.2.2005 that scope of construction services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #39; as per Section 65(30a) prior to 16.6.2005 as the service of 'renovation' has also been inserted in the clause (d) of the Section 65(25b) covered newly named 'Commercial and industrial construction service' only w.e.f . 16.6.2005 and never existed in the Section 65(30a). In view of the above I hold that the services undertaken by them appellants as per taxable contracts with M/s. ICICI Prudential Life Insurance Co. Ltd. were not taxable under the category 'Construction Services" as per Section 65(30a) during the relevant period." 6. As against the above, Revenue's contention is that amendment effective from the 16.6.2005 has only defined services more specifically and it is not correct to infer that the service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or civil structure; or (d) repair , alteration, renovation or restoration of, or similar services in relation to, building or civil structure, pipeline or conduit, which is - (i) used , or to be used, primarily for; or (ii) occupied , or to be occupied, primarily with; or (iii) engaged, or to be engaged, primarily in, commerce or industry, or work intended for commerce or industry, but does not include such services provided in respect of roads, airports, railways, transport terminals, bridges, tunnels and dams' - Section 65 (25b)" As is clear from the above, the definition of construction services was amended along with the new heading clause 'c' so introduced with effect from 16.6.2005 relate to the completion and finish ..... X X X X Extracts X X X X X X X X Extracts X X X X
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