TMI Blog2017 (2) TMI 624X X X X Extracts X X X X X X X X Extracts X X X X ..... at in many cases, the dams are for multi-purpose like, irrigation, power generation, flood control, etc. The Exclusion Clause did not put any condition that the dams for particular purpose only will be excluded from tax liability - there is no justification to give a restrictive meaning to the term “dam” to the effect that the exemption will be available only when it is not part of any bigger proj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oncluded by the impugned order confirming service tax demand of ₹ 83,45,342/-. Various penalties were also imposed on the appellant. Though many issues were subject matter of proceedings before the lower authority, in the present appeal, ld. Counsel specifically mentioned that the appellants are contesting only their tax liability with reference to construction of Kol Dam Project as a sub-co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able service entry Commercial or Industrial Construction Service . The taxable service in terms of Section 65(105) (wzq) and Section 65(25b) does not include such services provided in respect of roads, ..., tunnels and dams . It is undisputed that the appellants are engaged in construction of Kol dam. The only reason adduced by the Original Authority to deny the exclution from tax liability i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dams for particular purpose only will be excluded from tax liability. We find no justification to give a restrictive meaning to the term dam to the effect that the exemption will be available only when it is not part of any bigger project. 5. We find that the impugned order is not legally sustainable. Accordingly, the same is set aside and the appeal is allowed. [Order pronounced on 6.1.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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