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TMI Blog2013 (8) TMI 373X X X X Extracts X X X X X X X X Extracts X X X X ..... us service to self cannot be considered s a taxable service. As clarified by CBEC vide circular No. 790/09/2004 dated 17/09/2004 erection of structures referred to therein means civil corks to installation / commissioning of a plant and machinery. Agricultural dam or sluice gates thereto cannot be considered as a plant and machinery or equipment or structures thereof. They are in the nature of infrastructural construction catering to the needs of agriculture. They are excluded from the purview of service tax levy both under the category of commercial and industrial construction service and Works Contract services specifically. Waiver of Pre deposit – court allowed waiver on pre deposit – stay granted. - ST/714 to 716/2012 - S/89-9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and 78 of the Finance Act, 1994 under the aforesaid orders. It is against these orders, the appellant is before us. 3. The learned counsel for the appellant submits that the appellant is Government department and they have undertaken the work of erection of sluice gates for the dams constructed by the aforesaid Corporations which are also statutory corporations of the Government of Maharashtra. They are not a commissioning and installation agency envisaged under Section 65 (29) of the Finance Act, 1994 and they are not rendering service to anybody else except to themselves i.e. the Government of Maharashtra. Both the provider of service and recipient of the service are part and parcel of the Government of Maharashtra and, therefore, se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lation / commissioning of a plant and machinery. Agricultural dam or sluice gates thereto cannot be considered as a plant and machinery or equipment or structures thereof. They are in the nature of infrastructural construction catering to the needs of agriculture. They are excluded from the purview of service tax levy both under the category of commercial and industrial construction service and Works Contract services specifically. 6. In view of the above, we are prima facie of the view that the appellants have made out a strong case in their favour for grant of waiver from the pre-deposit of the dues adjudged against them. Accordingly, we grant unconditional waiver from pre-deposit of the dues adjudged and stay recovery thereof during th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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