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TMI Blog2015 (4) TMI 613X X X X Extracts X X X X X X X X Extracts X X X X ..... nnel etc. and the Dam constitutes the main activity and the Power Project can be entirely different or may not be different. It is difficult to imagine a hydro power project without a dam. Once again, this is also arguable and prima facie view is in favour of appellant since appellant is not treating the contract as a composite contract. - requirement of predeposit has to be waived and stay has to be granted against the recovery of the dues during the pendency of appeal. Accordingly the requirement of predeposit is waived and stay against recovery is granted during the pendency of appeal. - Stay granted. - Application No. ST/Stay/26211/2013, Appeal No. ST/25915/2013 - Stay Order No. 20347/2015 - Dated:- 3-2-2015 - G. Raghuram, President ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the amount received towards construction of Tunnels, Roads, Dams etc., is not in order, proceedings were initiated. 2.The Learned Commissioner took the view that the essential character of the work is commercial construction and therefore the appellant is required to pay service tax on the balance amount received for which exemption has been claimed. 3. As a result of proceedings initiated, impugned order has been passed confirming demand for service tax of ₹ 8,97,85,818/- with interest for the period from July 2009 to March 2010 and imposing penalty on the appellant. 4. Heard both the sides. 5. The activities on which service tax was not paid by the appellant related to roads, tunnels and dams and the objective was prim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... railing, construction of swimming pools, acoustic applications or fittings and other similar service, in relation to building or civil structure; or Repair, alteration, renovation or, restoration of, or similar services in relation to, building or civil structure, pipeline or conduit, Which is - used, or to be used, primarily for; or occupied, or to be occupied, primarily with; or 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 (emphasis supplied)' 8. The Board CircularF.No.B1/6/2005-TRU, dated 27.07.2005 relied upon by the Learn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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