TMI Blog2015 (1) TMI 683X X X X Extracts X X X X X X X X Extracts X X X X ..... ams is excluded. In the case of lift irrigation also, there is a reservoir from which the water is lifted and the reservoir can be considered as a dam and therefore prima facie an assessee is entitled to consider that he is not rendering any taxable service. Further when the works contract is executed for turnkey project including EPC projects, it comes under Clause (e) of the definition to the me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellant is engaged in construction activities and they undertook excavation of high level main canal work on EPC basis during the period from 01.06.2007 to 30.09.2009. Taking a view that the service is classifiable under Clause (e) of the definition of Works Contract Service , service tax of ₹ 3,62,18,948/- has been demanded with interest and penalty equal to the tax has been impos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be provided 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. In this case it can be seen that the definition itself excludes works contract undertaken in respect of (which means in relation to) dams is excluded. In the case of lift irrigation also, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was clarified that when Government undertakes work in relation to irrigation projects, they are exempted. Even though learned AR submitted that this is applicable only when Government executes the project, we are unable to accept this submission at this stage because invariably such works are executed by the contractors and Government by itself does not undertake such work. If this submission is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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