TMI Blog2015 (1) TMI 1191X X X X Extracts X X X X X X X X Extracts X X X X ..... ial or industrial construction. As per the provisions of the above Section, we find that the activity undertaken by the appellant, i.e. laying of paver blocks, more appropriately comes under the scope of ‘commercial or industrial construction service’ and the industrial construction service does not include any service provided in respect of roads, airports, railways, transport terminals, bridges, tunnels and dams. As commercial and construction activity is undertaken by the appellant at the port, therefore we find merit in the contention of the appellant that the activity undertaken by the appellant does not fall under the business auxiliary service. The impugned order is set aside - Decided in favour of assessee. - ST/85628/2013-Mum - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S.T., Patna reported in 2011 (23) S.T.R. 593, to submit that in similar situation, the confirmed demand is set aside by the Tribunal. 5. The Revenue submitted that since work order has been given by the contractors i.e. M/s. Thakur Infraprojects Pvt. Ltd. and M/s. Man Projects Ltd., and the activity undertaken by the present appellant through contractors is a business auxiliary service. As the appellants were providing provision of service on behalf of the clients hence the appellants are liable to pay Service Tax on the consideration received from the contractors. 6. We find that admitted facts of the case are that the appellant had undertaken the job of laying of paver blocks at JNPT. In the impugned order in para 35, the adjudic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices provided in respect of roads, airports, railways, transport terminals, bridges, tunnels and dams. 8. As per the provisions of the above Section, we find that the activity undertaken by the appellant, i.e. laying of paver blocks, more appropriately comes under the scope of commercial or industrial construction service and the industrial construction service does not include any service provided in respect of roads, airports, railways, transport terminals, bridges, tunnels and dams. As commercial and construction activity is undertaken by the appellant at the port, therefore we find merit in the contention of the appellant that the activity undertaken by the appellant does not fall under the business auxiliary service. The impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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