TMI Blog2022 (9) TMI 1157X X X X Extracts X X X X X X X X Extracts X X X X ..... ial areas. In these circumstances all the services provided by the appellant within the confines of GIDC directly, GIDC would be covered under Sr. No. 12 (a) of Notification 25/2012- ST only if these said civil structure or any other original work meant predominantly for use other than for commerce, industry or other business and in the instant case it cannot be said that GIDC are not meant for promotion of industry or commerce. In these circumstances it cannot be said that Sr. No. 12(a) of the Notification No. 25/2012 provides any exemption to the work done by the appellant. Since GIDC are open to general public also apart from various industry and trade, it can be said that the said services bridges, tunnels in GIDC are open for to gen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omadia against confirmation of demand of service tax, interest and penalty. 2. Learned counsel pointed out that the appellant is engaged in providing taxable service to different Government/ State Government authorities and availed exemption under Notification No. 25/2012- ST dated 20.06.2012. The Appellant provided various construction services like construction of roads, laying down of water pipelines, construction of boundary walls, construction work required for erection/installation of road lights etc. Learned counsel pointed out that they are entitled to exemption under Notification 25/2012- ST dated 20.06.2012. The extract of the said service is exempted by Notification No. 25/2012-ST dated 20.06.2012 given below:- 2.1 Learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rgued that most of the service provided by them in the capacity of sub-contractors by way of works contract to another contractor who is in turn providing services which are exempted. He argued that the GIDC is state government authority; they are also entitled for exemption under Sr. No. 29 (h) of Notification No. 25/2012. 3. Learned AR relies on the impugned order. 4. We have gone through rival submissions. We find that it is not in dispute how many services like construction of roads, laying down of pipelines etc were provided within the confines of GIDC. It is also not in doubt that GIDC is operated under Gujarat Industrial Development Act, 1962 and is developed by the state government of Gujarat for establishment and for organizi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.2 Since GIDC are open to general public also apart from various industry and trade, it can be said that the said services bridges, tunnels in GIDC are open for to general public in that sense the benefit of Sr. No. 13 (a) of Notification No. 25/2012- ST dated 20.06.2012 can be extended to the roads, bridges, tunnels for goods transporting within the GIDC. 4.3 The appellant has also claimed the benefit where he has provided the service as sub contractor to the main contractor in the shape of works contract and where the main contractors are exempted from service tax. The appellant has claimed the benefit of Sr. no 29(h) of Notification No. 25/2012- ST. Sr. No. 29(h) of Notification No. 25/2012- ST dated 210.06.2012 reads as under: ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
