9911796707
TMI Blog2010 (5) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... tivity treated as taxable under the category of “works contract services” - CESTAT granted unconditional waiver to Lanco Infratech Ltd.’s case (2009 -TMI - 77813 - CESTAT, BANGALORE) - appellant has made out a prima facie case for waiver of pre-deposit – Waiver allowed - ST/STAY/366/2009 IN ST/606/2009 - 344/2010 - Dated:- 3-5-2010 - M.V. RAVINDRAN, P. KARTHIKEYAN, JJ. ORDER M.V. Ravi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jects which were executed by the appellant on a back-to-back contract with another person was in respect of feeder canals and canal including construction of CNN distributory system, of EPC turnkey system. It is his submission that an identical issue in respect of Lanco Infratech Ltd. v. CST [2010] 26 STT 431 (Bang. - CESTAT) came up in stay petition before this Bench, the Bench has granted uncond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . It is also recorded by the adjudicating authority that the works contract which has been entered by the appellant is for the construction activities which should have been taken up by the Government of AP and instead of that it was given to them on an EPC contract. It is also recorded that there is exclusion for canals and dams in the EPC contract from service tax net in the definition of works ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C) projects.” While addressing the said facts as reproduced above, this Bench has considered the Board Circular No. 116/10/2009-ST, dated 15-9-2009 wherein the board has clarified that the work intended for commerce or industry will only be taxed and does not include the work or services provided in respect of roads, airports, railways, transport terminals, bridges, tunnels and dams. We find tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
