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TMI Blog2012 (7) TMI 469X X X X Extracts X X X X X X X X Extracts X X X X ..... t such services were covered by the earlier definition is accepted, the newly introduced clause 'c' would become redundant as there is no need to introduce the said clause - the activities undertaken by the respondents were the services contained in the definition under newly introduced clause 'c' of Section 65 (25b) of the Act with effect from 16.6.2005 and not clause 'b' of Section 65 (30a) as it existed prior to 16.6.2005 – against revenue. - Service Tax Appeal No.37 of 2008 - ST/A/182/12-CUS - Dated:- 5-3-2012 - Archana Wadhwa , Rakesh Kumar, JJ. For Appellant: Shri Sunil Kumar, SDR For Respondent: Shri A K Batra, Adv. Proxy Per: Archana Wadhwa : Being aggrieved with the order passed by Commissioner (Appeals) vid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the impugned order of the Commissioner (Appeals) that the respondents were engaged in the execution of interior, civil, electrical and miscellaneous work as per the work contract placed upon them by to M/s. ICICI Prudential Life Insurance Co. Ltd. The activities involve site preparation, civil works, carpentry, supply of loose furniture and other miscellaneous job such as laying of floor tiles, PVC pipes, power and lighting wiring, telephone wiring, fire alarm system wiring, music system wiring etc. By referring to the definition of Construction services as appearing in Section 65 (30a) of the Finance Act, dated 16.6.2005 and by referring to the Commercial and industrial construction services appearing in section 65 (25b) after 16.6.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which come into effect from 16.6.2005 and never existed in the old Section 65(30a) covering 'Construction services' prior to 16.6.2005. In other words such activities undertaken by the appellants can be considered for taxability under the Section 65 (25b) by virtue of clause 'c' w.e.f . 16.6.2005 only and not prior to 16.6.2005 under clause 'b' of the Section 65 (30a) under repair, alteration or restoration as such services did not exist in the Section 65(30a) prior to 16.6.2005 and were not liable for service tax for this reason alone during the relevant period. I further find that the adjudicating authority has conceded that the some of the works undertaken by the appellants while executing the aforesaid contract ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ructure or a part thereof; or (b) repair , alteration or restoration of, or similar services in relation to, building or civil structure, 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 road, airport, railway, transport terminal, bridge, tunnel, long distance pipeline and dam-Section 65(30a). After 16.6.2005 commercial or industrial construction service means- (a) construction of a new building or a civil structure or a part thereof; or (b) construction of pipeline or conduit; or (c) completion and finishing ser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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