TMI Blog2017 (8) TMI 599X X X X Extracts X X X X X X X X Extracts X X X X ..... of Maharashtra is not a commissioning and installation agency as they do not undertake these activities for anybody else except themselves - appeal allowed - decided in favor of appellant. - ST/715, 716, 881, 788/12 & ST/87802/13 - A/88454-88458/17/STB - Dated:- 17-7-2017 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri Nitin Deshpande, Advocate for the appellant Shri M.K. Sarangi, Addl. Comm. (AR) for the respondent ORDER Per: Ramesh Nair The fact of the case is that the appellant is the Executive Engineer, Mechanical Wing of Water Resource Department, Government of Maharashtra, which is headed by a Chief Engineer (Mechanical) is divided into divisions headed by Executive Engineers. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (40) STR 95 (All.) 3. Shri M.K. Sarangi, Ld. Addl. Comm. (AR) appearing on behalf of the revenue reiterates the findings in the impugned order. 4. We have carefully considered the submission made by both sides. We find that the coordinate bench of the Tribunal in the appellant's own case, in identical facts allowed the appeal. The said order is reproduced below:- The appeal is filed against Order-in-Original No.4/ST/2012, dated 27-8-2012 passed by the Commissioner of Central Excise, Customs Service Tax, Nashik. 2. The appellant is the Chief Engineer (Mechanical), Water Resources Department of the Government of Maharashtra. The appellant undertook erection of various types of gates and hoses for the dams constructed i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner (AR) appearing for the Revenue reiterates the findings of the lower authorities. 5. We have carefully considered the rival submissions. The activity undertaken by the appellant is of erection of sluice gates in the agricultural dams constructed by the various corporations. Section 65(39a) defines erection, commissioning and installation service as erection, commissioning or installation of plant, machinery, equipment or structures, whether pre-fabricated or otherwise or installation of items such as electrical and electronic devices, plumbing, drain laying, thermal insulation, sound insulation, fire prevention, lifts and escalator, fire escape staircases or travelators. Section 65(105)(zzd) defines a taxable service as a servic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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