TMI Blog2023 (2) TMI 782X X X X Extracts X X X X X X X X Extracts X X X X ..... d as commercial construction service supply of furniture is nothing but sale of furniture. Hence the same cannot be classified as taxable services. Accordingly the service tax demand of Rs.52,228/- is not sustainable and the same is set aside. Demand of Service tax of Rs. 34,483/- on the activity of strengthening of culverts on roads - HELD THAT:- This service is directly connected to the road and any work related to the public road is excluded from the service of commercial or industrial construction. For this reason the same cannot be taxed under commercial or industrial construction service - the demand of Rs. 34,483/- is set aside. The appeal relates to demand ot Rs. 52,228/- of supply on furniture and Rs. 34,483/- relates to s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t be treated as commercial building and cannot be taxed under commercial construction service. He alternatively, by way of miscellaneous application submits that the construction was provided along with material and state tax i.e VAT was paid on such projects. Therefore, the service if at all taxable is covered by works contract Service . Since the period involved is 2005- 06 and 2006-07. The works contract service is not taxable till 01.06.2007. In this regard he referred to the contract between the appellant and GERMI (service recipient). He placed reliance upon the following judgments: Commr. Of Service Tax-Vll Vs. M/s. S.M. Sai Construction-2016 (42) STR 716 (Tri.-Mumbai) M/s. Vij Construciton Pvt. Ltd. V/s. Commr. Of Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taxable services. Accordingly the service tax demand of Rs.52,228/- is not sustainable and the same is set aside. As regard the issue relates to demand of Service tax of Rs. 34,483/- on the activity of strengthening of culverts on roads, we find that this service is directly connected to the road and any work related to the public road is excluded from the service of commercial or industrial construction. For this reason the same cannot be taxed under commercial or industrial construction service. Hence, We set aside the demand of Rs. 34,483/- As per our above discussion and finding appeal relates to demand ot Rs. 52,228/- of supply on furniture and Rs. 34,483/- relates to strengthening of culverts on road is allowed. Appeal relates to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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