TMI Blog2014 (9) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... vailable under Notification 1/2006. In respect of the period post 01/06/2007, where the appellants have discharged the service tax liability under Works Contract Service, they shall also produce the copies of the contracts to ascertain whether the contract was entered into prior to 01/06/2007 or afterwards. If the contracts were entered into prior to 01/06/2007, they would be governed by the provisions of Section 65 (25b) relating to ‘commercial or industrial construction service'. If the contracts were entered into on or after 01/06/2007, then they would be covered under the provisions of ‘Works Contract Service' as held by the hon'ble apex Court in the case of Nagarjuna Construction Co. Ltd. [2012 (11) TMI 404 - SUPREME COURT]. - Decid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oilets, etc. undertaken by the appellants would fall under clause (d) of Section 65 (25b) as: 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 as claimed by the appellants, or would fall under clause (c) of the said Section 65 (25b) as: completion and finishing services such as glazing, plastering, painting, floor and wall tiling, wall covering and wall papering, wood and metal join ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s stated that the said hotel is an operating hotel and the contract is awarded for panelling work. Similarly, the contract awarded by M/s. Manjri Stud Farm Pvt. Ltd., indicates that the work order is for Fixed wood works and loose furniture works of the ground floor of the main building and the health club and so on. From these contracts it is evident that the work undertaken by the appellant is of the nature of renovation, repair, alteration or restoration of an existing structure clearly falling under clause (d) of Section 65 (25b) and in respect of such activity abatement under Notification 1/2006-ST dated 01/03/2006 is available. The period of demand in this case pertains to 2005-06 to 2008-09. Since 01/06/2007, all these activities cam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he work involves dismantling work, cutting of existing RCC slab, dismantling of existing still at perimeter of building and thereafter, undertaking plastering work, masonry work, wall tiling, paving and wall cladding and so on. It is thus obvious that the work undertaken by them is in the nature of renovation/restoration and therefore, they are rightly entitled for the benefit of Notification 1/2006-ST. The only ground adduced in the impugned order for confirmation of demand is that the appellant in their letter dated 18/06/2005 had admitted to undertaking completion and finishing work and in view of this admission, the activity falls under clause (c) and not under clause (d). He submits that, in the said letter dated 18/06/2005, in para 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estoration or renovation or repair or alteration. It is his submission that, if the interior work is undertaken including masonry work, floor work, etc. that would amount to finishing work or completion work and, therefore, service tax liability would be attracted. Accordingly he pleads for upholding the impugned orders. 5. We have carefully considered the submissions made by both the sides. 5.1 Section 65(25b) is reproduced below:- Commercial or Industrial Construction means - (a) construction of a new building or a civil structure or a part thereof; or (b) construction of pipeline or conduit; or (c) completion and finishing services such as glazing, plastering, painting, floor and wall tiling, wall cove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... initions, the activity of glazing, plastering, painting, floor and wall tiling, wall covering and wall papering, wood and metal joinery and carpentry, fencing and railing, etc. can be undertaken in respect of a new building as also in respect of an existing building. When the activity is undertaken on an existing building, which is already in use, the same would amount to renovation or restoration or alteration or repair. Only when the activity is performed in respect of a new building, which is incomplete or unfinished, that would amount to completion or finishing services. Therefore, to attract clause (c) the same has to be undertaken in respect of new or unfinished building. Therefore, the activity undertaken by the appellants, as may be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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