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TMI Blog2013 (7) TMI 298X X X X Extracts X X X X X X X X Extracts X X X X ..... h sides. 2. The applicant filed this application for waiver of pre-deposit of service tax of Rs. 1,61,48,983/-, interest and penalties. 3. The applicant had undertaken interior work at 9thfloor, State Bank Bhavan, Nariman Point, Mumbai. The demand of service tax is confirmed under the category of commercial or industrial construction service. 4. The contention of the applicant is that as per th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the intention of the legislature that the renovation, alteration, repair or restoration are taxable under commercial or industrial service if it is undertaken in relation to building or civil structure. IN these circumstances, as the applicant has undertaken the interior work at the 9 th floor of the building, the applicants cannot be held liable for providing commercial or industrial constructio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence, the provisions are reproduced below:- "commercial or industrial construction" 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 services such as glazing, pla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but does not include such services provided in respect of roads, airports, railways, transport terminals, bridges, tunnels and dams" Admittedly, the applicant has undertaken the interior work at the 9 th floor of SBI Bhavan, Nariman Point, Mumbai. 7. We have gone through the definition of commercial and industrial construction service. As per the definition, construction of new building or civil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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