TMI Blog2018 (2) TMI 1256X X X X Extracts X X X X X X X X Extracts X X X X ..... ial or Industrial Construction”. With reference to the work executed by the assessee for Himachal Pradesh Electricity Board, such work involves construction of highway tunnel which is extension of existing highway tunnel. Construction of tunnel is specifically excluded from the purview of “Commercial and Industrial Construction - no service tax is liable for such construction activities. Business Support Services - certain amounts booked under “miscellaneous receipts” - Held that: - no documentary evidence was produced by the assessee but, assessee is in a position to provide copies of all the documents evidencing the fact that such miscellaneous receipts do not pertain to receipt of any consideration towards provision of any service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued by the Revenue, it was proposed to charge service tax in respect of the activities carried out in the above two projects under the category of Commercial and Industrial Construction Services . It was represented by the assessee that in such projects the activities carried out by the appellant are towards construction of dam in the case of Maneri Bhali Hydro-Electric Project and construction of Highway Tunnel in the case of the project for Himachal Pradesh Electricity Board. Accordingly, the adjudicating authority dropped the demand for service tax by taking the view that it is covered under the exclusion clause providing under the Commercial and Industrial Construction Service . Revenue has filed the appeal against this. 3. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ric Project, we note that it is in connection with construction of barage, intake sedimentation chamber etc. There is no doubt that such work has been carried out as part of the hydroelectric project and construction of dam therefore. So, we find no infirmity in the view taken by the adjudicating authority that these activities are in connection with the construction of the dam and hence excluded from the purview of Commercial or Industrial Construction . 6. With reference to the work executed by the assessee for Himachal Pradesh Electricity Board, such work involves construction of highway tunnel which is extension of existing highway tunnel. Construction of tunnel is specifically excluded from the purview of Commercial and Industrial ..... X X X X Extracts X X X X X X X X Extracts X X X X
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