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TMI Blog2014 (12) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... levy did not cover non-commercial or non-industrial construction (other than residential). Therefore, prima facie, there is merit in the contention of the appellant that they are not liable to Service Tax on the amount of ₹ 5,61,69,307/- received by them. If the department has still any doubt, they can call for the copy of the contract and approved plans for the said constructions to satisfy that they are non-commercial or non-industrial in nature, falling outside the purview of service tax levy and the appellant is also directed to submit all the relevant documents in this regard to the department. The work order issued by Maharashtra State Agricultural Marketing Board also indicates the activity undertaken as construction of mar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; 3,77,68,577/- while working out the taxable value of the services rendered for payment of Service Tax. On enquiry, the appellant vide letter dated 12-10-2011 informed that the amount of ₹ 5,61,69,309/- pertained to consideration received for undertaking construction services for the State PWD (Polytechnic College, Govt. Hospital, University, etc.) which are not liable to Service Tax. The abatement of ₹ 3,77,68,577/- was claimed under Notification No. 1/2006-S.T., dated 1-3-2006 which provided for an abatement of 67% of the gross amount charged in respect of commercial or industrial construction service. The department was of the view that there is no authority for excluding non-commercial construction from the works contract s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Additional Commissioner (AR) reiterates the findings of the adjudicating authority and prays for putting the appellant to terms. 5. We have carefully considered the submissions made by both the sides. For the reasons discussed below, we are of the view that the impugned order has not considered various relevant issues raised by the appellant. Therefore, after waiving the requirement of pre-deposit, we take up the appeal itself for consideration and disposal. 5.1 It would be relevant at this juncture to consider the scope of commercial and industrial construction service and works contract service . Section 65(25b) of the Finance Act, 1994, defines commercial or industrial construction as follows :- (25b) Commercial or ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lved in the execution of such contract is leviable to tax as sale of goods, and (ii) such contract is for the purposes of carrying out, - (a) erection, commissioning or installation of plant, machinery, equipment or structures, whether pre-fabricated or otherwise, installation of electrical and electronic devices, plumbing, drain laying or other installations for transport of fluids, heating, ventilation or air-conditioning including related pipe work, duct work and sheet metal work, thermal insulation, sound insulation, fire proofing or water proofing, lift and escalator, fire escape staircases or elevators; or (b) construction of a new building or a civil structure or a part thereof, or of a pipeline or conduit, prima ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8377; 3,77,68,577/- claimed by the appellant under notification No. 1/2006-S.T., we have perused the contracts awarded to the appellant. The contract awarded by Global Wind Power Ltd. vide work order dated 1-10-2008 clearly shows that the contract is for construction of a Tower Plant at Silvassa. Similarly the contract dated 1-7-2006 awarded by M/s. Enercon (India) Limited clearly shows that work allotted was construction of Yoga complex, Gymnasium, Change Room Toilet Block, Sports Complex, Hostel complex and so on. The contract awarded by Hotel Gold Beach, Daman shows the construction involved to be a hotel building. The work order issued by Maharashtra State Agricultural Marketing Board also indicates the activity undertaken as construc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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