TMI Blog2018 (1) TMI 374X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Respondent: Mr. Sanjay Jain, D.R. ORDER Per: B. Ravichandran Appellants are engaged in the construction activity. They have entered into an agreement with M/s.NBCC for construction of P.G. Hostel and SBNIT, Surat and ESIC Hospital at Jaipur. The dispute in the preset appeal relates to the tax liability of the appellant for these two construction activities. 2. The original authority vide the impugned order dated 06.08.2013 held that the services rendered by the appellant are rightly classifiable as works contract service and further to be categorized as turn-key projects. Accordingly, he held that the tax liability of the appellant is to be confirmed. He also imposed a penalty of equivalent amount on the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in clause (b) of the tax entry has no relevance. He upheld the tax liability of the appellant on these premises. We note that the original authority has fallen in error in appreciating the scope of tax entry under Section 65 (105) (zzzza) of the Finance Act, 1994. The explanation under a tax entry is as below:- (a) Erection, commissioning or installation of plant, machinery, equipment or structures, whether prefabricated or otherwise. Installation of electrical and electronic devices, plumbing, drain laying or other installations for transport of fluids, Heating, ventilation or air-conditioning including related pipe work, duct work and sheet metal work, thermal insulation, sound insulation, fire proofing or water proofing, lift and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The bundled bouquet of services provided as turnkey/EPC contract, classifiable as Commercial or Industrial Construction Service (CICS) prior to 01.06.2007, would be classifiable under clause (b), Explanation (ii), Section 65 (105) (zzzza) on and from 01.06.2007 and would not be exigible to service tax if the rendition of service thereby is primarily for non-commercial, non-industrial purpose, in view of the exclusionary clause in clause (b) of the definition of WCS. 7. Admittedly, in the present case the construction activity of the appellant is with reference to student s hostel and the public hospital. These are non-commercial buildings. Accordingly, these are excluded from tax liability under works contract service. 8. In view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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