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2018 (4) TMI 671

t Irrigation Scheme under Gosikhurd Project - Held that: - the Tribunal in Appellant’s own case Shonan Siddarth JV [2016 (12) TMI 485 - CESTAT MUMBAI] has held that the services are covered under the category of Commercial or Industrial Construction Service - in CBEC Circular No. 116/10/2009 – ST dt. 15.09.2009 the intention of the government is clear that the contracts towards commerce or industry are liable for tax. - In the present case the pipelines were laid for Maharashtra Government and the contract as awarded by Vidharbha Irrigation Development Corporation, Nagpur for irrigation purpose. Thus the contract has no relation with industry or commerce - the activity of the Respondent is not liable for any service tax. - Appeal d .....

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e present appeal. 2. Shri M.P. Damle, ld, Assistant Commissioner, AR appearing for the Appellant submits that the service by the Respondent resulted in an erected structure with installation of pumping machinery, Electrical Switch yard and does not involve Construction & Completion, finishing, Repair, Alteration, Renovation., Restoration or similar activities pertaining the Building, Civil Structure, pipe lines or Conduit, hence the impugned order is not sustainable. 3. Shri Prasad Paranjape, Ld. Advocate appearing for the Respondent submits that the issue is no more disputable as it stands decided by the Tribunal in case of Shonan Siddarth JV vide Final Order No. A/94229/16/STB dt. 06.12.2016 that the services are covered under the Com .....

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ruction of pipeline or conduit; or (c) completion and finishing services such as glazing, plastering, painting, floor and wall tiling, wall covering and wall papering, wood and metal joinery and carpentry, fencing and railing, construction of swimming pools, acoustic applications or fittings and other similar services, in relation to building or civil structure; or (d) repair, alteration, renovation or restoration of, or similar services in relation to, building or civil structure, pipeline or conduit, which is - (i) used, or to be used, primarily for; or (ii) occupied, or to be occupied, primarily with; or (iii) engaged, or to be engaged, primarily in, commerce or industry, or work intended for commerce or industry, but does not include su .....

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