9911796707
TMI Blog2016 (1) TMI 543X X X X Extracts X X X X X X X X Extracts X X X X ..... horised Representative, for the Department. JUDGMENT [Ruling per : Justice V.S. Sirpurkar, (Chairman)]. - This is an application by one Shri K. Ram Mohan of Karnataka whereby the applicant has raised following 6 questions : - (i) classification of any service as a taxable service under Chapter V of the Finance Act, 1994. (ii) the valuation of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and even the counsel has not bothered to come before us excepting on one occasion that is 5th August, 2015. There has been no appearance before us either of the applicant or his counsel. We would have ordinarily dismissed this application for non-prosecution, however, that will not be necessary for the following reasons : - One look at the application and the written arguments dated 12-3-2013 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otification on which the reliance is also placed is as under : "Para 13 Services provided by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of (a) a road, bridge, tunnel, or terminal for road transportation for use by general public." 4. The service that is proposed to be provided by the applicant is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing provided for the maintenance of road, bridge, tunnel etc. It is tried to point out by way of written submissions that the word 'road' is a wider term and include street light supporting structure. We do not think so. As a matter of fact, the word 'road' is clear and it can not be substituted by the term street light support structure. The reliance on para 13(a) by the applicant is, therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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