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TMI Blog2011 (3) TMI 420X X X X Extracts X X X X X X X X Extracts X X X X ..... eyan: This application filed by M/s. Koya Company Construction Pvt. Ltd. seeks waiver of pre-deposit of the following dues confirmed against them as per the impugned order of the Commissioner of Customs, Central Excise and Service Tax, Hyderabad . Period of dispute is 1.6.2007 to 30.9.2009. (i) Service Tax amount of Rs. 8,01,61,422/-; (ii) Interest at applicable rate; (iii) Penalty of Rs. 5000/- under Section 77 of the Finance Act, 1994; and (iv) Penalty of Rs. 8,01,61,422/- under Section 78 of the Act. 2. The appellants were found to have executed drinking water and irrigation projects under EPC contract entered with the State Government of Andhra Pradesh, Tamilnadu and Madhya Pradesh. Vide the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... definition of 'works contract' services is reproduced herein below:- "Section 65(105)(zzzza) to any person, by any other person in relation to the execution of a works contract, excluding works contract in respect of roads, airports, railways, transport terminals, bridges, tunnels and dams. Explanation. - For the purposes of this sub-clause, "works contract" means a contract wherein, - (i) transfer of property in goods involved in the execution of such contract is leviable to tax as sale of goods, and (ii) such contract is for the purposes of carrying out, - (a) erection, commissioning or installation of plant, machinery, equipment or structures whether pre-fabricated or otherwise, installation of electric ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice is covered under Section 65(105)(zzzza) of Finance Act, 1994. The said section itself excludes works contract in respect of dams, tunnels, road, airports, railways, transport terminals bridges tunnels executed through EPC mode. Hence, works contract in respect of above works even it done through EPC moue are exempt from payment of Service tax." It can be seen from the above reproduced clarification given by the Board that infrastructure activities, which are concerned with welfare activity, for the citizens of this country has been excluded form the liability of Service tax." Accordingly, we order complete waiver of pre-deposit of the dues adjudged in the impugned order and stay recovery thereof pending decision in the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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