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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 ..... novation of the part of the building - Renovation as a ‘part thereof' is not mentioned in the definition under section 90(d) - pre-deposit of the dues waived – recovery stayed - stay petition allowed. - ST/251/12-Mum - S/636/13/CSTB/C-I - Dated:- 22-4-2013 - S S Kang And S K Gaule, JJ. For the Appellant : Mr Bharat Raichandani, Adv. For the Respondent : Mr P N Das, Commissioner (AR) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... industrial construction. The part of the building regarding which only the work of renovation has been undertaken cannot be considered as renovation in relation to the building. The contention is that construction of part of new building or civil structures cannot be considered as a commercial and industrial construction service. The non-mentioning of part thereof in respect of renovation, repair ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion or restoration of the building and part thereof. The Revenue's contention is that the construction, repair, alteration, renovation or restoration of the building or part thereof is covered under the definition of commercial and industrial construction service hence the demand is rightly made. 6. In the present case, the issue is whether the applicant provided any commercial or industrial co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Admittedly, the applicant has undertaken the interi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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