9911796707
TMI Blog2014 (3) TMI 734X X X X Extracts X X X X X X X X Extracts X X X X ..... . For the Appellant : Shri Nitin Deshpande, Adv For the Respondent : Shri S.G.Dewalwar, Addl. Commissioner (AR) JUDGEMENT Per: P R Chandrasekharan: The appeal is filed against Order-in-Original No: 04/ST/2012 dated 27/08/2012 passed by the Commissioner of Central Excise, Customs & Service Tax, Nashik. 2. The appellant is the Chief Engineer (Mechanical), Water Resources Department of the Gove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant is before us. 3. The learned counsel for the appellant submits that the appellant is Government department and they have undertaken the work of erection of sluice gates for the dams constructed by the aforesaid Corporations which are also statutory corporations of the Government of Maharashtra. They are not a 'commissioning and installation agency" envisaged under Section 65(29) of the Fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of plant, machinery, equipment or structures, whether pre-fabricated or otherwise or installation of items such as electrical and electronic devices, plumbing, drain laying, thermal insulation, sound insulation, fire prevention, lifts and escalators, fire escape staircases or travelators. Section 65(105)(zzd) defines a taxable service as a "service rendered to any person by a commissioning a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agriculture. They are excluded from the purview of service tax levy both under the category of commercial and industrial construction service and Works Contract services specifically. 6. In view of the above analysis, we find that the activity undertaken by the appellant falls outside the purview of service tax, and therefore, the appellant is not liable to pay any service tax. Accordingly, the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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