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TMI Blog2011 (3) TMI 617X X X X Extracts X X X X X X X X Extracts X X X X ..... - 981/2009 - 288/2011 - Dated:- 17-3-2011 - M V Ravndran, P Karthikeyan, JJ. For Appellant : Shri K.S. Ravi Shankar and R. Dakshina Murthy, Advs. For Respondent : Shri D.P. Nagendra Kumar, JCDR Per: M V Ravindran: This stay petition is filed for the waiver of pre-deposit of the following amounts:- (i) Service Tax: Rs.2,44,29,588/- u/s 73(2) of the Finance Act, 1944 along with applicable interest u/s 75 of the Act. (ii) Penalties: (a) 2% per month u/s 76 and (b) Rs.2,45,00,000/- u/s 78 of the Act. 2. Heard both sides and perused the records. 3. The above recorded demand of the Service Tax liability, the interest thereof and the penalties has arisen on the ground that the appellant had been providing services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h in the case of BBR (India) Limited Vs. CCE, Bangalore-III [2006 (4) STR 269 (Tri.-Bang.)] 5. The learned JCDR, on the other hand, would draw our attention to the definition of the services "Erection, Commissioning or Installation" as amended from 16.06.2005. It is his submission that the said definition clearly indicates that installation of plumbing, drain laying or other installations for transport of fluids would get covered under this heading. It is his submission that the activity, as explained by the appellant, would clearly fall under the category of 'other installations for transport of fluids' as the appellant is creating a closed conduit, which is an indispensable installation for transportation of water. It is his submission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her 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 such services provided in respect of roads, airports, railways, transport terminals, bridges, tunnels and dams; 7. It can be seen from the above reproduced definition that the construction of pipeline or conduit has been specifically mentioned in the said definition. The ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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