2015 (1) TMI 683

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..... ant : Mr. R. Muralidhar, Advocate For the Respondent : Mr. A.K. Nigam, AR ORDER Per: B.S.V. MURTHY; 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 t .....

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..... ri.-Bang.)]. 3. According to Section 65 (105) (zzzza), 'taxable service' means any service provided or to 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 und .....

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..... there was a clarification issued by the Board in Circular No. 116/10/2009-ST dated 15.09.2009 wherein it 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 .....

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