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TMI Blog2012 (4) TMI 431X X X X Extracts X X X X X X X X Extracts X X X X ..... ingle composite contract and the construction of dam, roads, tunnels etc. was vivisectable - the definition of “commercial or industrial construction service” permitted the appellant to exclude the cost of construction of dams, roads, tunnels etc.from the gross amount covered by the EPC contract for the purpose of payment of service tax – in favour of assessee. - ST/249/2010 - 359/2012 - Dated:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... statutory clearances, preparation of tender documents, site clearances, topographical surveys, construction of temporary buildings etc. to finishing work on dams, roads and other structures was undertaken under a single composite contract and that, for the purpose of payment of service tax, they were entitled to exclude dams, roads etc. from the taxable value in terms of the definition of 'Commer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. [2010(18) STR 555 (Tri. LB)] as also the Tribunal's decision in Vashushilpi Projects Consultants (P) Ltd. Vs CCE, Bhopal ) . In the latter case, counsel submits, a similar composite contract was held to be vivisectable into technical and non-technical works which were undertaken under a single composite contract and accordingly the demand of service tax was set aside. In that case, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Prima facie , the decision in Vashushilpi Projects case cited by the learned counsel is supportive of the appellant inasmuch as, in that case also, what was considered by the Bench was a single composite contract executed by the assessee and the works were found to be vivisected into technical and non-technical. Prima facie , the definition of commercial or industrial construction service perm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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