TMI Blog2015 (8) TMI 806X X X X Extracts X X X X X X X X Extracts X X X X ..... ey entertained a belief that service tax may not be payable, benefit of doubt has to be extended. In such a situation, the demand for the period beyond one year may not be sustainable - Stay granted. - ST/Stay/2429/2012 in ST/3348/2012 and ST/Stay/25449/2013 in ST/25369/2013-DB - - - Dated:- 6-9-2013 - M.V. RAVINDRAN B.S.V. MURTHY,JJ. For The Appellant :Mr. G. Natarajan For The Respondent : Mr. R. K. Singla ORDER 1.1 M/s IVRCL KBL-MEIL-JV (hereinafter referred to as appellant ) is a Joint Venture between M/s IVRCL Ltd. (erstwhile IVRCL Infrastructures Projects Ltd.), M/s Kirloskar Brothers Ltd. and M/s Megha Engineering Infrastructures Ltd. The appellant is registered with the service tax department under wor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pump house near Muthumarry (V) including delivery mains, pumps, motors, auxiliaries and connected electro mechanical components etc., complete including connected civil works etc., complete as per parameters mentioned in the schedule on EPC Turnkey system. (3) Kaleswaram Lift Irrigation Scheme : The description/scope of works is investigation, designs and execution of Kaleswaram Lift Irrigation Scheme with allied works lifting of 4.50 TMC of water from Godavari River near Kannepally (V) of Kaleswaram, Mahadevpur (M), Karimnager Dist. To feed an ayacut of 45,000 acres. 1.3. The appellant submitted that the services provided by them in respect of works detailed at Sl. No. 1 2 are in respect of Lift Irrigation Schemes for lifting the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he benefit of Notification No. 41/2009-S.T. dated 23.10.2009. Therefore, it was felt that it was not necessary to consider several other submissions that learned advocate chose to make before us. 3. Accordingly, before we proceed, it would be appropriate to reproduce the relevant notification as under :- Canals other than those for commerce industry Exemption to works contract service. In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service referred to in sub-clause (zzzza) of clause (105) of section 65 of the said Act, in relation to execut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of is wider in its connotation than word in or on . The law Lexicon also says that the words in respect of are wide enough to permit charges being made as terminals so long as any of these things, viz. stations, sidings, wharves, depots, warehouses, cranes and other similar matters have been proved and are being maintained. According to S.B. Sarkar s Words Phrases of Excise Customs (3rd Edition), the words in respect of have the widest possible scope. They import such meanings as in relation to , with reference to , or in connection with . The phrase in respect of is probably the widest of any expression intended to convey some connection between two related subject matters. Learned counsel also relied upon the de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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