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TMI Blog2015 (1) TMI 684X X X X Extracts X X X X X X X X Extracts X X X X ..... CA FOR THE RESPONDENT : Mr. Ganesh Haavanur, AR ORDER Per: B.S.V. MURTHY; The appellant is engaged in the business of construction or execution of infrastructure projects exclusively for various State Governments and related Government departments. After investigation and search proceedings, proceedings were initiated which has resulted in the impugned order confirmed demand for service tax o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t for commerce or industry is not liable to service tax. As regards GTA service, he submits that appellants have deposited an amount Rs. 30,00,000/- and in view of the fact that appellants have a strong case on merits as regards limitation, the requirement of pre-deposit of balance dues can be waived in this case. Overall he submits that the requirement of pre-deposit may be waived. 3. Lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; (Tri.-Bang.)]. In both these cases the Tribunal took the view that when a pipeline or a canal is constructed, the same is not liable to tax if it is not meant for commerce or industry. In the case of Megha Engineering & Infrastructure Ltd., the Tribunal had observed that construction of pipeline primarily for the purpose of commerce or industry falls within the definition and the services provid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e contract has to be examined to see whether it is in reality an EPC project or not. We find some substance in this argument since Honble Supreme Court also has taken a similar view that terms used in the contract should not be looked at in isolation or interpreted literally. If the contract is accepted literally and no examination is done in a holistic manner, it is quite possible that contracts ..... X X X X Extracts X X X X X X X X Extracts X X X X
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