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TMI Blog2015 (1) TMI 684X X X X Extracts X X X X X X X X Extracts X X X X ..... t is termed as EPC or Turnkey project, the same cannot be held conclusively against the appellant. The contract has to be examined to see whether it is in reality an EPC project or not. Terms used in the contract should not be looked at in isolation or interpreted literally. If the contract is accepted literally and no examination is done in a holistic manner, it is quite possible that contracts can be termed in such a manner so as to ensure that appropriate terms are used so that tax liability is avoided. In view of the fact that two decisions of the Tribunal [2012 (6) TMI 165 - CESTAT, Bangalore] and [2014 (10) TMI 132 - CESTAT BANGALORE] prima facie have taken a view in favour of the assessees referred to by the learned counsel, we consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not liable to service tax. He also submits that as regards certain other work undertaken, they are civil construction work and civil construction work when it is not meant for commerce or industry is not liable to service tax. As regards GTA service, he submits that appellants have deposited an amount ₹ 30,00,000/- and in view of the fact that appellants have a strong case on merits as regards limitation, the requirement of pre-deposit of balance dues can be waived in this case. Overall he submits that the requirement of pre-deposit may be waived. 3. Learned AR opposes the submission and submits that in the case of Ramky Infrastructure Ltd. Vs. CST, Hyderabad [2013 (29) S.T.R. 33 (Tri.-Bang.)], this Tribunal has taken a view that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tely executed by the appellant especially in view of the fact that only part of the pipeline was constructed by them. As regards civil construction work also, the contention of the appellant that just because a contract is termed as EPC or Turnkey project, the same cannot be held conclusively against the appellant. The contract has to be examined to see whether it is in reality an EPC project or not. We find some substance in this argument since Honble Supreme Court also has taken a similar view that terms used in the contract should not be looked at in isolation or interpreted literally. If the contract is accepted literally and no examination is done in a holistic manner, it is quite possible that contracts can be termed in such a manner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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