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TMI Blog2014 (3) TMI 734X X X X Extracts X X X X X X X X Extracts X X X X ..... d installation agency as they do not undertake these activities for anybody else except themselves. Further, the erection and commissioning or installation should be in relation to plant, machinery, equipment or structures. As clarified by CEBC vide circular No. 790/09/2004 # dated 17/09/2004 erection of structures referred to therein means civil works to installation/commissioning of a plant and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri S.G.Dewalwar, Addl. Commissioner (AR) JUDGEMENT Per: P R Chandrasekharan: The appeal is filed against Order-in-Original No: 04/ST/2012 dated 27/08/2012 passed by the Commissioner of Central Excise, Customs Service Tax, Nashik. 2. The appellant is the Chief Engineer (Mechanical), Water Resources Department of the Government of Maharashtra. The appellant undertook erection of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant 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 any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whether pre-fabricated or otherwise or installation of items such as electrical and electronic devices, plumbing, drain laying, thermal insulation, sound insulation, fire prevention, lifts and escalators, fire escape staircases or travelators. Section 65(105)(zzd) defines a taxable service as a service rendered to any person by a commissioning and installation agency in relation to erection, comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice tax levy both under the category of commercial and industrial construction service and Works Contract services specifically. 6. In view of the above analysis, we find that the activity undertaken by the appellant falls outside the purview of service tax, and therefore, the appellant is not liable to pay any service tax. Accordingly, the appeal is allowed. (Dictated in Court) - - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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