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TMI Blog2015 (5) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s GKC PROJECTS LTD , M/s MAYTAS NCC JV , M/s PATEL ENGINEERING LTD, M/s AKR COASTAL JV , M/s IVRCL-JL- JV , M/s IVRCL -KBL-MEIL- JV , M/s IVRCL -KBL- JV , M/s PES-SEW-JV , M/s MEGHA ENGINEERING AND INFRASTRUCTURE LTD, M/s P V KRISHNA REDDY, MD OF M/s MEGHA ENGINEERING AND INFRASTRUCTURE LTD, M/s LANDT KBL JV M/s SUDHAKAR POLYMERS LTD, M/s LANDT KBL JV , M/s IVRCL-KBL-MEIL-JV ,M/s IVRCL-KBL-JV, M/s SCL INFRATECH LTD, M/s RAMKY INFRASTRUCTURE LTD -VSM JV , M/s MEGHA ENGG. AND INFRASTRUCTURE LTD, M/s PES-SEW-JV , M/s BHOORATHNOM CONSTRUCTION CO PVT LTD , M/s MAYTAS NCC JV , M/s IVRCL-SEW-PRASAD JV , M/s RM MOHITE AND CO BHOORATNAM JV , M/s IVRCL-SEW-WPIL-JV , M/s KRUSHI INFRAS INDIA PVT LTD , M/s GH REDDY ASSOCIATES AND KK REDDY CO JV , M/s KVR CONSTRUCTIONS LTD , M/s NCC LTD , M/s VISWA INFRASTRUCTURES AND SERVICES PVT LTD , M/s KOYA AND CO CONSTRUCTION PVT LTD , M/s KOYA AND CO CONSTRUCTION PVT LTD , M/s PATEL ENGINEERING LTD , M/s SRI VENKATESWARA PIPES LTD , M/s KIRLOSKAR BROTHERS LTD , M/s NAVAYUGA-IVRCL-SEW-JV , M/s NEC-NCC MAYTAS JV , M/s SEL-GKC PROJECTS JV, M/s CH VV SUBBA RAO Versus CC,CE & ST, HYDERABAD ORDER Per: Justice G. Raghuram We have heard learned Sr. Counsel S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... come to be recognized in the world of commerce, in law and in jurisprudence. In some of the listed appeals, contracts/ agreements were entered into and the execution thereunder commenced prior to 01.06.2007 and continued thereafter as well. In other appeals constructions were subsequent to 01.06.2007. In appeals involving execution which commenced prior to 01.06.2007 and continued thereafter the transactions were classified (in respective adjudication orders impugned), as -Erection, Commissioning or Installation Service' (ECIS) for the period prior to 01.06.2007; and as works contract service (WCS) [under sub-clause (e) of Explanation (ii) in Section 65(105)(zzzza)] for the period subsequent to 01.06.2007. 5. Senior Counsel Shri V. Sridharan, S.R. Ashok and S. Ravi and other learned Counsel contended that in some of the appeals a substantial issue involved is also whether "works contract" is a taxable service only w.e.f. 01.06.2007 i.e. after introduction of sub-clause (zzzza) in Section 65(105) of the Finance Act, 1994 (the Act) by the Finance Act, 2007; and whether prior to 01.06.2007 works contract was not a taxable service falling within the ambit of any of pre -existing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g, procurement and construction or commissioning projects under clause (e) of Explanation (ii) in the definition of WCS or is excluded from the ambit of WCS since it is in respect of a "Dam" and thus stands excluded from WCS, as defined; C) Whether, turnkey projects, including engineering, procurement and construction or commissioning (EPC) projects specified in clause (e) is merely an enumeration of the mode of execution of taxable services specified in clauses (a) to (d) or is a wholly distinct taxable service and is exigible to service tax as an independent species of works contract service; D) Whether, even if clause (e) in Explanation (ii) of WCS is considered a distinct and independent service, where construction of canals for irrigation purposes and laying of pipelines either as part of lift irrigation systems or for transport and distribution of water is undertaken for Government/Government undertakings, the same is more appropriately covered under clause (b) of WCS i.e. construction of a new building or a civil structure or a part thereof, or of a pipeline or conduit, by applying principles of classification set out in Section 65A(2)(a) & (b) and thus fall outside the am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lf without sub contracting. There are also certain appeals where ld. Counsel contended that the majority of the works were sub contracted and only some of the works were executed by the appellant, a Joint Venture. We have tabulated this category of appeals separately. 10. In the following appeals the works are claimed to have been wholly sub contracted by the appellant and executed exclusively by the sub-contractor. TABLE - A Appeal No. & Name of the Appellant Period involved Nature of the work undertaken Whether the demand is on the main contractor and the actual work was executed by the sub-contractor ST/606/2009, M/s Jayaprakash Gayathri Projects Ltd. JV 6/2007 to 6/2008 (i)Veligonda Project- Closing of Sunkesula Gap, Excavation of feeder canal and Teegaleru canal (ii) Polavaram project - Right main canal- Earthwork excavation, forming embankment (iii) Flood flow canal - SRSP - earthwork excavation, forming embankment (iv) Rajiv Sagar Lift Irrigation Project - Laying pressure mains (pipeline) (v) GNSS main canal - earthwork excavation. Yes ST/607/2009 M/s Gayathri BCBPPL JV 4/2008 to 9/2008 Work executed for Narmada Valley Development Department towards execution ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igation of Lower Level Canals and Distributory System including fixing alignment, preparation of HPs, excavation and formation of embankment and construction of whole distributor system i.e. majors, minors and sub minors in respect of various lift irrigation projects like Nettempadu Lift Irrigation, Rajiv Sagar Lift Irrigation, Sriram Sagar Project, Alimineti Madhava Reddy Project and modernisation of Kanupur Canal system. Yes ST/181/2012 M/s IVRCL-JL-IV 10/2008 to 9/2009 Execution of HNSS Lift Irrigation scheme and the work involves pipelines/ conduits. The scope of the work involves investigation, designs, construction of pumping stations, erection, commissioning and testing of mechanical and electrical accessories, civil works, pump house including sumo, pumping mails, etc. HNSS Main Canal and Branch Canal. These works are part of the pipeline construction works. Yes ST/182/2012 M/s IVRCL-KBL-MEIL-JV 10/2008 to 9/2009 Execution of HNSS Lift Irrigation scheme & Kalleswaram Lift Irrigation scheme. The work involves laying of pipelines and other associated electro mechanical works. Yes ST/183/2012 M/s IVRCL-KBL-JV 10/2008 to 9/2009 The projects involved: i) Pilot Mic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rasad JV 10/2008 to 3/2011 In this appeal, a total 15 projects are involved, which are either canal work or lift irrigation works. Yes ST/25532/2013 M/s IVRCL-SEW-WPIL-JV 5/2008 to 3/2011 Execution of AVR HNSS Lift Irrigation scheme - Phase-II. The project is aimed at transporting water from Srisailam Reservoir for irrigation purpose. Yes ST/25754/2013 M/s GH Reddy Associates & KK Reddy & Co. JV 6/2007 to 1/2009 The works pertain to "package No. 19- investigation, design, estimation and excavation of right main canal, distribution system including construction of CM & CD works from Shankara Samudram balancing reservoir, Kanaipally (v) Kothakota (M) Mahaboobnagar District to feed 8000 acres. Yes ST/20893/2014 M/s Navayuga-IVRCL- SEW-JV 6/2007 to 9/2011 Execution of pumping station Yes ST/20921/2014 M/s NEC-NCC Maytas JV 6/2007 to 9/2011 Bheema Lift Irrigation Project - Civil works for pumping stations. Yes ST/20922/2014 M/s SEL-GKC Projects JV 2008-2012 Flood Flow Canal Project Yes 11. In the following appeals the execution was undertaken by the appellant itself, not sub-contracted. TABLE - B Appeal No. & Name of the Appellant Period involved ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elta System Package-I, IV, VII, X, XI, XIV. No. ST/501/2012 M/s Megha Engg. & Infrastructure Ltd. 6/2005 to 3/2010 Various lift irrigation projects and water supply projects, all involving laying of pipelines and other associated works (The demand has been made under ECIS from 16.6.2005 to 31.5.2007). No ST/2290/2012 M/s Sudhakar Polymers Ltd. 01.06.2007 to 03.05.2011 Laying of pipelines. No ST/3394/2012 M/s SCL Infratech Limited 10/2005 to 12/2010 - No ST/3432/2012 M/s Megha Engg. & Infrastructure Ltd. 4/2010 to 3/2011 Various lift irrigation projects and water supply projects, all involving laying of pipelines and other associated works. No ST/25019/2013 M/s Bhoorathnom Construction Co. Pvt. Limited 1/2006 to 12/2010 Construction of pipelines for drinking water supply, irrigation; seweage disposal; construction of reserviour with cannals and distribution channels. No ST/25369/2013 10/2008 to 3/2011 15 projects are involved, which are either canal work or lift irrigation works. Yes ST/25725/2013 M/s IVRCL-SEW-WPIL -JV 5/2008 to 3/2011 Execution of AVR HNSS Lift Irrigation scheme - Phase-II. The project is aimed at transporting water from Srisailam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lants storage reservoirs for Public Health Engineering and Panchayat Raj Depts. Of Govt. of A.P. for safe drinking water supply. (For one project, prior to 01.06.2007, demand has been made under CICS). No ST/20285/2014 M/s Kirloskar Brothers Limited 6/2007 to 3/2012 Various projects in respect of water supply, canals, lift irrigation for the AP Govt. including construction of pumping stations on dams, canals and reservoirs at various places and installation of electromechanical equipment in the pumping station with testing and commissioning, thereof. In some projects civil works for construction of pump house and piping work is also undertaken. No ST/21218/2014 M/s Ch V V Subba Rao 6/2007 to 3/2012 Supply, delivery, laying and jointing of pipelines of Asbestos cement pipes, DI pipes, PVC/HDPE pipes, pumping mains, construction of sump, pump houses, filteration plants storage reservoirs for Panchayati Raj RWSS (Rural Water Supply and Sanitation) deptt. of Govt. of A.P. No 12. In the following appeals (according to ld. Counsel) the majority of the several works undertaken were sub-contracted on back to back basis and only few of the works were executed by the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue (prior to 01.06.2007) is 16.06.2005 to 30.05.2007. During this period laying of pipelines for lift irrigation, transmission and distribution of drinking water or sewerage was undertaken by appellants for Government/ Government undertakings and were classified in the adjudication orders under appeal as ECIS, while negating claims by appellants that these transactions be classified as CICS. In view of the dispute as to classification of the works undertaken by appellants during the above period, we set out the relevant provisions including amendments made thereto from time to time. ECIS W.e.f. 01.07.2003, a service provided or to be provided to a customer by a commissioning or installation agency, in relation to commissioning or installation was enumerated to be a taxable service in Section 65(zzd). Section 65(28) defined: 'Commissioning or Installation' to mean: Any service provided by a commissioning or installation agency in relation to commissioning or installation of a plant, machinery or equipment. Section 65(29) defined "commissioning and installation agency" as: any agency providing service in relation to commissioning or installation. W.e.f. 10.09.2004 Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) provided that this taxable service means any service provided or to be provided to a person by a commercial concern in relation to construction service. Section 65(30a) defined "construction service" to mean: (a) Construction of new building or civil structure or a part thereof; or (b) Repair, alteration or restoration of, or similar services in relation to, building or civil structure, Which is- (i) Used, or to be used, primarily for; or (ii) Occupied, or to be occupied, primarily with; or (iii) Engaged, or to be engaged, primarily in, Commerce or industry, or work intended for commerce or industry, but does not include road, airport, railway, transport terminal, bridge, tunnel, long distance pipeline and dam ;" W.e.f. 16.06.2005 Section 65 (30a) was substituted to insert therein a new service termed: "construction of complex" service (COCS), on relocating and redesignation of the extant "construction service" as "commercial or industrial construction" service and incorporating this service in Section 65(25b). W.e.f. this date CICS is defined in Section 65(25b) as: From 16.06.2005: Section 65(25b): "Commercial or industrial construction service "means- (a) Constructio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der this definition was taxable only if it is primarily used for or is engaged in commerce or industry or work intended for commerce or industry. This service when provided in relation to roads, airports, railways, transport terminals, bridges, tunnels, long distance pipeline and dams is however wholly excluded from the purview of the definition itself. In the definition of ECIS however (as amended from time to time), there was no exclusionary clause specifying that it is taxable only when it is primarily for commerce or industry or intended for commerce or industry. The definition of ECIS does not also exclude the rendition of this service even if it be in respect of road, airport, railway, transport terminal, bridge, tunnel and dam. By exemption Notification No. 17/2005-ST, dated 07.06.2005, Government exempted levy of service tax on ECIS provided in the course of construction of roads, airports, railways, transport terminals, bridges, tunnels, dams, ports or other ports. It is therefore essential to examine the contours of ECIS and CICS, as these services are defined and to normatively ascertain in what circumstances and which category of transactions fall within either ECIS or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irrigation and water supply projects of State Government and the work involved laying of pipelines and associated works such as preparing and digging the soil, trenching, laying of pipes, closing the trenches, construction of pumping houses and other related electro-mechanical works. The basic designs pertaining to the project were provided by the Government. The appellant's claim that the contract considered as a whole falls outside the scope of ECIS (during the period prior to 01.06.2007), was rejected by the adjudicating Authority. 15. ANALYSES OF CASE LAW : Now we advert to decisions where the scope of ECIS and CICS, in the context of works involving laying of pipelines, was considered. (i) In Indian Hume Pipe Co. Ltd. vs. Commissioner of C. Ex. Trichy 2008 (12) STR 363 (Tri. Chennai), the appellant was a manufacturer of pre-stressed concrete pipes (PSC) which were cleared to the Tamil Nadu Water Supply and Drainage Board for use in a water supply project. The appellant also undertook laying of pipelines and associated works and was assessed to service tax for having provided commissioning or installation during 01.07.2003 to 09.09.2004 and ECIS during 10.09.2004 to 30.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pecified services, the mechanism of agreement to provide and receive services in the form of a composite contract or works contract could not vitiate levy itself, Erection, installation or commissioning was already leviable to service tax. Repelling Revenue's contention and allowing the appeal, the Tribunal held: 8. We have considered the rival arguments. The dispute involves the meaning of the expression and legislative intent behind scope of the levy of erection, commissioning or installation. The impugned order found that up to 16.6.95, the assessee had rendered the taxable activity of erection, commissioning or installation of a plant. The Commissioner found that "plant represented a fixed investment for carrying out certain institutional activity for business". The water supply system involving pipelines is therefore seen as a plant. The activity undertaken by IHPL is construction of pipeline by earthwork excavation, conveying and lowering of PSC/MS pipes and MS specials, AC pipes, PVC pipes, CI/GI pipes and jointing materials into the trench; laying to proper grade and alignment; refilling the trenches with excavated soil after laying of pipes, construction of sluice va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ain institutional activity for business". The ld. Consultant for the department has tried to defend the interpretation of the Commissioner of the expression plant. The Commissioner's interpretation of a plant would cover a long distance pipeline. We find it difficult to accept the above reading of the word plant in the context it is used. It is an inappropriate selection of the various meanings of this simple word. Plant in popular usage means a cluster of buildings or a building in which machinery are installed usually for manufacture of goods. Long distance pipeline is not even remotely associated with this common understanding of the word plant. We also find that a water supply project is an infrastructure facility and a civic amenity the State provides in public interest and not an activity of commerce or industry. The impugned order also did not hold it to come under a service of commercial or industrial nature as submitted by the ld. Consultant for the Revenue. Therefore, the impugned order demanding duty on the activity of laying of pipeline interpreting it to be erection, commissioning and installation of a plant is totally misconceived and unacceptable. (ii) The decis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Zhu) states that various types of conduits are used for transporting water. Topography, available head, construction materials and practices, economics and water quality are primary considerations in selecting suitable conduits for water conveyance systems. Water conduits are classified as open channels or pressure conduits. Open channels have a free water surface in contact with the atmosphere, while pressure conduits have a confined water surface. Under each of these general classifications there are several types of conveyance systems in common use. Pressure Conduits are enclosed pipes where water flows at a pressure higher than the atmospheric pressure. S. B. Sarkar's Words and Phrase of Customs and Excise (4th Edition) states that "conduit" is a channel, pipe, tube or duct through which a fluid, liquid or gas may pass; a channel for conveying water or other fluid or liquids. Section 65A enacts provisions for classification of taxable services. This provision reads: 65A. Classification of taxable services (1) For the purposes of this Chapter, classification of taxable services shall be determined according to the terms of the sub-clauses of clause (105) of section 65. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the light of the precedents referred to herein above; the definitions of ECIS and CICS; the Board clarification dated 07.01.2010; the Dictionary meanings ascribed to the word "conduit"; and provisions of Section 65A(2)(a) and (b), we conclude that construction of a pipeline / conduit for transmission of water/ sewerage and involving associated works like digging of the earth, supporting masonry structures, refilling the earth, jointing of different lengths of pipes for laying the pipeline/ conduit, construction of pumping stations together with associated machinery and other construction works, including for transmission of water in lift irrigation projects, cannot be classified under ECIS. These services are only classifiable as CICS. Where the pipeline/ conduit laying is executed for Government or Government undertakings as part of irrigation, water supply, or sewerage projects, the works are not exigible to service tax under CICS (prior to 01.06.2007), since these are not primarily for commercial or industrial purposes and are excluded from the scope of the taxable services qua the exclusionary clause definition of CICS, in Section 65(25b) of the Act. 16. ISSUES (B); (C) and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax will be levied at only 2 per cent of the total value of the works contract. The legislative intention is reinforced by Board Circular No. 123/5/2010 dated 24.05.2010, which reads: (i) Commercial or industrial construction services', in brief, cover construction of and the completion, finishing, repair, alteration, renovation, restoration or similar activities pertaining to buildings, civil structures, pipelines or conduits. Therefore, only such electrical works that are parts of (or which result in emergence of a fixture of) buildings, civil structures, pipelines or conduits, are covered under the definition of this taxable service. Further, such activities undertaken in respect of roads, railways, transport terminals, bridges, tunnels and dams are outside the scope of levy of service tax under this taxable service. (ii) Under -Erection, commissioning or installation services', the activities relevant to the instant issue are (a) the erection, commissioning and installation of plant, machinery, equipment or structures; and (b) the installation of electrical and electronic devices, including wiring or fitting therefor. Thus, if an activity does not result in emergenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y is treated as merely signifying the design responsibility of the contractor. (c) Campbell R. Harvey Dictionary - Turnkey Construction contract: A type of construction contract under which the construction firm is obligated to complete a project according to prescribed criteria for a price that is fixed at the time the contract is signed. (d) Farlex Financial Dictionary - A construction contract in which the price is fixed at the time the contract is signed. As a result, the construction company is held responsible for exceeding the budget. Turnkey construction contracts reduce the risk to the buyer of the construction services and provide an incentive for the company to stay within the budget. (e) International Federation of Consulting Engineers ; Extract from "applicability of different patterns of General Conditions of Contract". (i) "EPC / Turnkey Contract 1. Is it a Process Plant or a Power Plant (or a factory or similar) where the Employer - who provides the finance - wishes to implement the project on a Fixed-Price Turnkey Basis? When the Employer wishes the Contractor to take total responsibility for the design and construction of the process or power facility and ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce with the agreed scope of works and in accordance with the Contract. It is quite common for the Engineering and Construction Contractor which delivered the FEED to be offered to Project Management Consultancy (PMC) Contract. In some instances which can be related to the time a project owner would like the project delivered, and engineering and construction company can be given work on a direct reimbursable basis to start with followed by conversion to LSTK once sufficient time and resources can be allocated to quantifying and pricing the scope of works. One method to convert from a reimbursable to LSTK Contract is called an Open Book Estimate or OBE in which the Contractor will open all their working documentation or books for representatives of the client to assess what the total scope of works for delivering the project will be. An agreed LSTK scope of works and price will be negotiated and agreed between EPC Contractor and Project Owner during the execution of EPC activities. (f) Extracts from "Understanding and Negotiating Turnkey and EPC Contracts", by Joseph A. Huse (2002) Under an EPC agreement, the contractor provides all of the engineering, procurement and constructi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terpreted as effectuating the legislative intention to cover several components of "works contract" service enumerated in sub-clauses (a) to (d) i.e. even when more than one of these services and associated with other services are provided by way of turn key projects including EPC. (d) While clauses (a) to (d) in the definition of WCS are drawn from pre-existing definitions of taxable services such as ECIS, CICS and COCS - defined in Section 65(39a) and (91a), 65(25b) and Section 65(30a) clause (e) is intended to cover all modes of executing works contract falling within sub-clauses (a) to (d) including when executed as EPC/ Turnkey projects. The legislative intention is to tax all genres of services comprised in composite contracts involving deemed transfer of property in goods and rendition of associated services involved in the execution of works contract. Thus, EPC/Turnkey projects may comprise not merely services falling within the ambit of ECIS, CICS or COCS but other taxable services such as Architect Service (clause 6), Consulting Engineer Service - (clause 31) Design Services - (clause 36b) Intellectual Property Service - (clause 55b); Interior Decorator Service - (clause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng canals for critical irrigation projects of the State would be liable to tax. Wherever the gradient /contours enable flow of water by gravity open channels/ canals are constructed but where water has to be lifted to higher altitudes pipelines are used, as in "lift irrigation". All these works are comprised within the meaning of "pipeline" or "conduit". Where these are constructed (in the agreements in issue in the appeals) for Government / Government undertakings for irrigation, water supply or sewerage disposal purposes, the works are not for commercial or industrial purposes and would fall outside the scope of the definition in clause (b) of WCS. The residual entry in clause (e) is an enactment ex abundant cautela. Further, in terms of Section 65A, the specific description/ definition of a taxable service must prevail over the generic description, which describes a mode of execution, as in clause (e). (vii) The definition of "works contract" excludes works contract in respect of a "dam". "Dam" is not defined. We may notice the several meanings of "dam" as provided in dictionaries: (i) Merriam Webster Dictionary - Barrier built across a watercourse for impounding water. Barrie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of a conduit but is also covered by the exclusion clause in the definition of "works contract", as a works contract -in respect of' dam. (g) An "EPC / Turnkey" Project refers to a contract where the entire responsibility for execution, from the stage of design is on the contractor and on completion the project is handed over to the client in a ready to use condition. In the several contracts in issue in the several appeals, Governments/ Government undertakings have used the term EPC/ Turnkey in a loose manner. All the works are only for specified packages i.e. each package pertaining to a segment of the whole project and each package is awarded to a different contractor. Under such agreements, each of the appellants would be constructing only a portion (reach) of the entire stretch of the channel/ canal/ pipeline, awarded under the specified package. Unless the entire length of the channel/ canal/ pipeline is constructed, the project is incomplete. In the circumstances, works executed by each of the appellants comprising only a part / segment of the entire project cannot be considered EPC/ turnkey. In some of the appeals, only preparatory work such as execution or strengtheni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17. CONTENTIONS ON BEHALF OF REVENUE : (i) In several of the appeals under consideration the works executed comprise a bundle of services including construction of a new building or a civil structure or a part thereof; a pipeline; irrigation, commissioning or installation of plant, machinery, equipment or structures; and plumbing, laying of drains or other installations for transport of fluids. Other activities involved are in the nature of designing of structures to be executed; Design and Engineering, Procurement and Installation; Commissioning and like works. Taken together, the several activities can not be classified in anyone of the clauses (a) to (d) of WCS. T he several categories of works executed under the agreements considered as a whole fall specifically under clause (e), since this is the comprehensive sub-clause which enumerates activities of Engineering Procurement and Construction or Commissioning (EPC) or turnkey; (ii) ex hypothesi even if assumed that the activities are classifiable under clause (b), it would not be excluded from the levy since the activities are for industrial purposes. One of the works involves lifting 4.50 TMC of water from Godavari river ne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent etc. while defining the later taxable service, this distinction must be noticed and given effect to. Consequently, the meaning of "Dam" cannot be extended to canal systems under a Dam, as these would pertain to irrigation, which is excluded only under "Site Formation Service". (vi) In respect of "Site Formation Service" Government issued exemption Notification No. 17/2005/ST dated 16.03.2005, exempting the said service when provided "in respect of dams". Similarly, in respect of WCS, Notification No. 41/2009/ST dated 23.10.2009, granted exemption in respect of works contract provided in respect of canals. These Notifications, issued under Section 93 of the Act, establish that works contract in respect of canals is otherwise included within the scope of the taxable service and that execution of canals is outside the purview of "Dam", which alone is the excluded component. (vii) The definition of WCS uses both the expressions - "In relation to" and "in respect of ". "In relation to" means "in the context of", "in connection with". On the other hand, "in respect of" means "as regards", "with reference to". Thus, the expression "in relation to" has a wider connotation than "in re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erce or industry; or (c) Construction of a new residential complex or a part thereof; or (d) Completion and finishing services, repair, alteration, renovation or restoration of, or similar services, in relation to (b) and (c); or (e) Turnkey projects including engineering, procurement and construction or commissioning (EPC) projects ; From the definition of WCS, it is clear that only specified categories of works contract are considered for levy of service tax. These are enumerated in clauses (a) to (d) of Explanation (ii) in the definition. Clause (e) refers to - Turnkey projects including engineering, procurement and construction or commissioning (EPC) projects. The question is whether clause (e) signifies a distinct category of service, distinct from those enumerated in clauses (a) to (d); or is merely descriptive of the mode of execution of taxable services comprised in clauses (a) to (d). Assessees contend that clause (e) merely describes the mode of execution of taxable services enumerated in clauses (a) to (d) and is intended to cover works contracts involving bundled services which may comprise more than one component of the taxable services enumerated in each of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le of harmonious construction, it can be said that while Section 65(105)(zzzza) would cover the services defined by Section 65(105)(zzd), Section 65(105)(zzq), Section 65(105)(zzzh) and EPC contracts which involve transfer of property is goods on which tax as sale of goods is leviable, and Section 65(105)(zzd), 65(105)(zzq) and Section 65(105)(zzzh) will cover erection, installation or commissioning service, 'commercial or industrial construction services' and 'residential construction services' respectively not involving transfer of property in goods, but it does not mean that prior to 01.06.2007, the services covered by Section 65(105)(zzd), 65(105)(zzq) and 65(105)(zzzh) involving transfer of property of goods were not taxable. (emphasis added) In view of Alstom Projects India Limited, since an EPC/ turnkey contract (which is also a works contract) is taxable prior to 01.06.2007 as well, bundled services in a composite, indivisible contract of this nature require to be classified under any one of the extant (prior to 01.06.2007) taxable services, by employing classification guidelines set out in Section 65A of the Act. Normally, since the dominant intention und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dertaken, the exclusionary clause in the definition of WCS excluding works contract "in respect of dams" would come into play. For the reasons earlier recorded herein and for the reasons to follow, this conclusion in Ramky Infrastructure Limited is erroneous. Works contract "in respect of dams" is excluded from the purview of WCS. A true and fair construction of the definition of WCS and the exclusionary clause "works contract in respect of dams", indicates no requirement that works contract executions of structures ancillary or integrated into a dam project should be taken up along with construction of the main dam structure and by the same contractor, to come within the exclusionary clause. This conclusion in Ramky Infrastructure Limited is therefore, with respect, erroneous and is overruled. In para 10.8, Ramky Infrastructure Limited negated plea of the appellants therein that where a works contract is assigned to sub-contractors and the transfer of property in goods used in the execution of such contract was only from the sub-contractors to the Government and not from the appellants, the same would not be covered under the definition of WCS. The Tribunal held that the definitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the definition of WCS. Revenue, apart from relying on Ramky Infrastructure Limited has also adverted to an interim order passed in Patel Engineering Limited vs. CCE, Hyderabad-II 2014 (35) STR 235 (Tri. Bang.). Suffice to notice that this interim order records only prima facie conclusions in respect of the various aspects dealt with therein. In para 5 of the above order, Tribunal observes that whether in enacting distinct taxable services such as CICS w.e.f. 2004 and WCS w.e.f. 01.06.2007, works contract is a distinct and stand alone taxable entity or is carved partly or wholly from the earlier CICS, is inappropriate for a detailed analysis at an interim stage of the proceedings. We are also informed at the Bar that against the pre-deposit ordered in Patel Engineering Limited (supra), the appellant preferred an appeal which is pending before the High Court of A.P. wherein an interim order was passed modifying the quantum of pre-deposit to be made, reported in 2014 (35) STR 297 (A.P.) . It is also urged that an appeal is preferred against the judgment (final order) in Ramky Infrastructure Limited which is also pending before the High Court, though no particulars were provided, of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) S. B. Sarkar's Words & Phrases of Excise & Customs - In respect of - (Canada). "The words 'in respect of' are, in my opinion, words of the widest possible scope. They import such meanings as 'in relation to', 'with reference to', or 'in connection with'. The phrase 'in respect of' is probably the widest of any expression intended to convey some connection between two related subject-matters". Nowegijick v. Canada [1983] 1 SCR 29, (Words & Phrases Legally Defined. Butterworths. 3 rd edition. 1997 Supplement). "it cannot be said to have a precise legal meaning. Fowler's Modern English Usage' does it justice by recommending that it be used as seldom as possible". (New Zealand Court of Appeal in - Phonographic Performances (NZ) Ltd. v. Lion Breweries Ltd.- (1980) PSR 383 (1979). (Garner). (iii) Mitra's- Legal & Commercial Dictionary - In respect of . The words 'in respect of' used in s. 3(14) of the Indian Railways Act, may be taken to mean 'for the provision of' and 'for the user of'. Therefore, irrespective of the actual user by any particular consignor of the stations, sidings and other things ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IR 1960 SC 695, the expression " in respect of " in 3(14) in Indian Railways Act, 1890 was explained. The Court held: A further question thus arises as regards the interpretation of the phrase "in respect of". Does it mean charges for the mere provision and maintenance of stations, sidings, depots, wharves, warehouses, cranes and other similar matters are the terminals or does it, contemplate charges only for use of sidings, stations, wharves, warehouses, cranes and other similar matters? The wide enough to permit charges being made as terminals so long as any of these things, viz., stations, sidings, wharves, depots, warehouses, cranes and other similar matters have been provided and are being maintained. The question is whether the import of this generality of language should be cut down for any reason. It is well-settled that a limited interpretation has to be made on words used by the legislature in spite of the generality of the language used where the literal interpretation in the general sense would be so unreasonable or absurd that the legislature should be presumed not to have intended the same. Is there any such reason for cutting down, the result of the generality of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so to the using public. The sensible way was therefore to make a charge leviable for the mere, provision of these things irrespective of whether any use was made thereof. That was the reason why such wide words "in respect of" was used. We are therefore of opinion that the words "in respect of" used in S. 3(14) means "for the provision of" and not "for the user of". It is worth considering in this connection that the definition of "terminal charges" in the Indian Act is a verbatim reproduction of the definition appearing in the English Railway and Canals Traffic Act, 1888 and that only three years before the English Parliament passed that Act an English Court had held in Hall & Co. v. London, Brighton and South Coast Rly., Co. (2), that for the purposes of interpretation of section 51 of the London, Brighton, and South Coast Rly. Act, 1863 which did not include such a definition of terminal charges, the words "any service incidental to the duty or business of a carrier", does comprise providing such station accommodation and such sidings, and such weighing, checking and labelling as is incidental to the duty which they undertake, of collecting and dealing with the goods as carriers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts, buildings or infrastructure construction etc. through EPC (Engineering Procurement & Construction) mode. The said service is covered under section 65(105)(zzzza) of Finance Act, 1994. The said section itself excludes works contract in respect of dams, road, airports, railways, transport terminals, bridges & tunnels executed through EPC mode. Hence works contract in respect of above works even if done through EPC mode are exempt from payment of service tax. The above Board circular represents the executive construction of the scope of EPC/ turnkey contracts in the light of the exclusionary clause in the definition which excludes works contract in respect of Dams, from the purview of the definition itself. (viii) Notification No. 41/2009-ST dated 23.10.2009 (issued under Section 93 of the Act) exempts the taxable WCS in respect of canals, other than those primarily used for the purposes of commerce and industry, from the whole of the tax leviable thereon under Section 66 of the Act. This being an exemption Notification and not having been made specifically retrospective cannot be given a retrospective connotation vide Commissioner of Customs, Bangalore vs. Spice Telecom 2006 (2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asis of the Supreme Court decision in Bangalore Water Supply and Sewerage Board (supra), is a contention that is stated to be rejected. The exclusionary clause does not exclude the rendition of CICS if it be even incidentally or also for industrial purpose. The exclusionary clause would be inapplicable only when the activity is primarily for industrial purposes. (e) Board Circular No. 80/10/2004-ST dated 17.09.2004 (issued to clarify the scope of construction services introduced w.e.f. 10.09.2004) clarifies about the non taxability of civil constructions used inter alia for providing civic amenities by the Government or Government agencies - vide para 13.2 and 13.4 thereof. (f) The position then would be (if Revenue's contentions are accepted), (a) EPC / turnkey project for civil constructions in respect of dams, canal systems for irrigation and pipeline/ conduit laying for water supply or sewerage disposal, is not taxable (prior to 01.06.2007) under CICS; (b) Canal systems executed as turnkey/ EPC projects are not taxable even under WCS w.e.f. 01.06.2007 in view of para 3 of the Board Circular dated 15.09.2009, but would be taxable if the Board Circular is contrary to the tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder dams for transmission of water for irrigation of drinking water purposes or laying of pipelines again for transmission of water for irrigation of drinking water purposes as in the case of lift irrigation systems or for sewerage disposal is taxable under clause (e), Explanation (ii) in Section 65(105)(zzzza). W.e.f. 23.10.2009, exemption Notification No. 41/2009-ST exempted works contract in respect of canals other than those primarily used for the purposes of commerce or industry from the levy of service tax, by specifically referring to WCS defined in Section 65(105)(zzzza). The only issue that survives is therefore whether turnkey/ EPC projects pertaining to execution of works contract for canal systems in respect of dams is taxable during 01.06.2007 to 23.10.2009. (j) Para 3 of Board Circular No. 116/10/2009 dated 15.09.2009 clarified that works contract in respect of dams, roads, airports, railways, transport terminals, bridges & tunnels even if executed through the EPC mode is exempt from tax in view of the definition of WCS in Section 65(105)(zzzza). Whether construction of canals or pipelines/conduits for transmission of water by gravity or in lift irrigation systems a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs of the taxable service ECIS defined in Section 65(39a). Clause (b) is drawn from essential elements of CICS defined in section 65(25b), in particular, sub-clauses (a) and (b) thereof. Clause (c) under Explanation (ii) of the WCS definition is drawn from the definition of COCS, in particular sub-clause (a) thereof. Clause (d) of WCS is substantially an extract of clauses (c) & (d) of the definition of CICS and COCS in Section 65 (25b) and (30a), respectively. (n) In view of the decision in Alstom Projects India Limited , it is clear that turnkey/ EPC projects were taxable even prior to 01.06.2007 and turnkey/ EPC contracts ought to be classified either as ECIS, CICS or COCS depending upon the dominant intent or objectives for which the relevant agreements are entered into. Construction of canal systems or construction of pipelines/ conduits for transmission of water or sewerage would be classifiable under CICS prior to 01.06.2007; this is the law declared in CESTAT decisions. Could Parliament have intended, when introducing clause (e) in Section 65(105)(zzzza), to treat EPC/ turnkey projects as a new species of work contract after 01.06.2007? (o) To clarify and resolve disputes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovide civic amenities or to augment irrigation and this being a non industrial, non commercial purpose would be outside the scope of CICS. Since 23.10.2009, vide Notification No. 41/2009-ST works contract in respect of canals, other than those primarily used for the purposes of commerce or industry is exempt from the levy under WCS. Since works contract in respect of dams is excluded from the definition of WCS by the provision itself, exemption Notification No. 41/2009-ST should be considered as issued under a misconception that construction of canals under a dam though not primarily for purposes of commerce or industry is nevertheless taxable, which it is not. (q) We are thus left with the activity of construction of pipelines/ conduits under the turnkey / EPC mode. When the construction is for Government/ Government undertakings and for water supply or sewerage disposal purposes, prior to 01.06.2007 this activity is classifiable under CICS and is excluded from the purview of the definition. Under clause (b) under Explanation (ii) of the definition of WCS, construction of a pipeline or a conduit primarily for the purposes of commerce or industry is an activity falling within the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n, and Clearance Excavation and Earthmoving and Demolition Service as defined under Section 65(97a) of the Act ". (emphasis supplied) (t) In Dr. Lal Path Labs Pvt. Ltd. vs. CCE, Ludhiana 2006(4) STR 527 (Tri. Del.); it was held that once there is a specific entry for an item in the tax code, the same cannot be taken out of such specific entry and taxed under any other entry. This principle is enacted in Section 65A of the Act and as per clause (2)(b) of this provision, in case of composite services the classification must be on the basis of a service which gives them their essential character, insofar as this criterion is applicable. The decision in Dr. Path Lab Pvt. Ltd. was confirmed by the Punjab & Haryana High Court in CCE, Ludhiana vs. Dr. Path Labs Pvt. Ltd. 2007 (8) STR 337 (P&H). The principle that what is excluded under one entry (category) cannot be taxed under another was reiterated in respect of outbound roaming service under Telecommunication Service. The issue was whether services provided by a foreign telecom service provider could be taxed under Business Auxiliary Service (BAS) since it is not taxable as Telecommunication Service as a foreign telecom service provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arrangement (also known as the 'package deal', 'design and build', 'cle-en-main', 'design and construct' or 'EPC)' places the duty to design and construct solely on the contractor. There is no accepted definition for each of these terms in the construction field . v) Black's Law Dictionary (Eighth Edition) - Engineering, Procurement and Construction Contract (EPC) contract - A fixed price, schedule - intensive construction contract - typically used in the construction of single -purpose projects, such as entry plants - in which the contractor agrees to a wide variety of responsibilities, including the duties to provide for the design, engineering, procurement and construction of the facility, to prepare start-up procedures; to conduct performance tests; to create operating manuals; and to train people to operate the facility - Also termed turnkey contract. vi) Major Law Lexicon of P. Ramanatha Aiyar (2010: Lexis Nexis) EPC Contract : Engineering, Procurement and Construction contract (i.e. turnkey construction contract) From the guidance derived from the above expositions, it is clear that EPC contracts are synonymous and are refer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntroduced to extend the meaning of potteries industry or the articles listed therein added ex abundant cautela. It seems to us therefore that the legislature did not intend every thing that the potteries industry turns out to be covered by the entry. What then could be the purpose of the Explanation? The Explanation says that, for the purpose of entry 22, potteries industry 'includes" manufacture of the nine articles of pottery named therein. It seems to us that the word 'includes' has been used here in the sense of 'means', this is the only construction that the word can bear in the context. In that sense it is not a word of extension, but limitation; it is exhaustive of the meaning which must be given to potteries industry for the purpose of entry 22. The use of the word 'includes' in the restrictive sense is not unknown. The observation of Lord Watson in Dilworth v. Commissioner of Stamps (1899) A.C. 105, which is usually referred to on the use of 'include' as a word of extension, is followed by these lines: "But the word 'include' is susceptible of another construction, which may become imperative, if the context of the Act is suffici ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r cases cited. All that is necessary for us to say is this: Legislatures resort to inclusive definitions (1) to enlarge the meaning of words or phrases so as to take in the ordinary, popular and natural sense of the words and also the sense which the statute wishes to attribute to it, (2) to include meanings about which there might be some dispute, or, (3) to bring under one nomenclature all transactions possessing certain similar features but going under different names. Depending on the context, in the process of enlarging, the definition may even become exhaustive. We do not think that by using the word 'includes' in the definition in Section 2(a) of the Act, the Parliament intended to so expand the meaning of prize chit as to take in every scheme involving subscribing and refunding of money. The word 'includes', the context shows, was intended not to expand the meaning of 'prize chit' but to cover all transactions or arrangements of the nature of prize chits but under different names . (iv) In the context of Entry 62 of List II of the Seventh Schedule of the Constitution, the Supreme Court in Godfrey Phillips India Ltd. and Anr. Vs. State of U.P. and Or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xxx (iii) any land held or let for purposes of agriculture or for purposes ancillary thereto, including waste land, forest land, land for pasture or sites of buildings and other structures occupied by cultivators of land, agriculture labourers and village artisans; this Court said:- "In our opinion the word "including" is intended to clarify or explain the concept of land held or let for purposes ancillary to agriculture. The idea seems to be to remove any doubt s on the point whether waste land or forest land could be held to be capable of being held or let for purposes ancillary to agriculture". 72. In the present context the general meaning of 'luxury' has been explained or clarified and must be understood in a sense analogous to that of the less general words such as entertainments, amusements, gambling and betting, which are clubbed with it . This principle of interpretation known as 'noscitur a sociis' has received approval in Rainbow Steels Ltd. MANU/SC/0408/1981: CST [1981] 2 SCR 727. (vi) In Karnataka Power Transmission Corpn. And Anr. Vs. Ashok Iron Works Pvt. Ltd . (2009) 3 SCC 240; the Court reiterated the principle that interpretation of a word or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt to the taxable service, this is however not the language in clause (e). Revenue does not, specifically address this contention. The above contention on behalf of assesses does not however, in our considered view, exclude them per-se from the liability to service tax. Earlier in our analyses (on the present issues), we concluded that clause (e) in the definition of WCS is not indicative of a distinct works contract service but is an ex abundanti cautela and descriptive provision, intended to embrace genres of works contract which contain elements other than those indicated in each of the clauses (a) to (d) and which may include elements of other services as well, bundled into a comprehensive contractual exertion, agreed between the parties to be executed. We have also ruled that even an EPC /turnkey contract must be classified to identify the services embedded therein which gives the contract its essential character; and on such ascertainment of the essential character, the contract must be classified as falling within any of the enumerated works contract services set out in clauses (a) to (d), by application of the principles set out in Section 65A(2)(a) and (b). Consequently, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccretion or transformation as immovable property on incorporation, such transactions are not intended to fall within the scope of WCS. (ii) Revenue has not responded to this contention of Shri Sreedharan, either in its oral or written submissions. We are however of the view, for the analyses to follow, that this contention does not merit acceptance. (iii) Sub clause (b) of Article 366 (29A), inserted in the Constitution by the 46 th Amendment authorises levy of tax on the sale or purchase of goods by expanding the definition of "tax on the sale or purchase of goods", to include: (b) a tax on transfer on property in goods (whether as goods or in some other form), involved in the execution of a works contract . (iv) What then is the position of a works contract involving accretion sale of goods as regards sales tax; in the case of a composite contract where the title in the goods passes to the employer on incorporation / accretion to the immovable property (i.e. does not pass as soon as goods are brought to the site by the contractor but only on incorporation / accretion), would such a transaction be exigible to sales tax? (v) This question is no longer res-integra . It stands co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the question is whether the liability to service tax is excluded in the light of the definition of works contract in Explanation (i) of Section 65 (105)(zzzza). (viii) In our considered view, works contract service, as we have noticed, is inter alia defined to mean "a contract wherein transfer of property in goods involved in the execution of such contract is leviable to tax as sale of goods". In drafting the definition of WCS and in structuring the aforesaid definition the draftsman is seen to have employed a shorthand incorporating the post 46 th amendment accretion of legislative powers in Entry 54 of List II, expanding States power to levy sales tax on deemed/ accretion sale of goods as well. The mere omission of the phrase "whether as goods or in some and other form" in the definition of WCS does not denude the provision of its vitality to reach out to works contract (of the non material vesting clause variety) where property or goods passes by accretion or incorporation into a construction. It is axiomatic that even in works contract of the above category the transfer of property in goods involved therein, is leviable to sales tax. This is what the definition of WCS clearly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , one from the assessee (contractor) to the principal employer (contractee) and the other from the sub-contractor to the assessee, in the event of the principal employer not having any privity of contract with the sub-contractor. The Supreme Court analysed the position obtaining consequent on the 46th Amendment and insertion of Article 366 (29A) (b), the several precedents governing the field; and explained the position as follows: In this case we are concerned with the Andhra Pradesh Value Added Tax Act, 2005. Section 4 is the charging section. It comes in Chapter III which deals with "incidence, levy and calculation of tax". In this case, we are concerned with the taxability of works contract. That subject is dealt with by section 4(7) of the said 2005 Act. In our view, section 4(7) is a code by itself. It begins with a non obstante clause. It, inter alia, states that every dealer executing a works contract shall pay tax o the value of goods at the time of incorporation of such goods in the works executed at the rates applicable to the goods under the Act. The point to be noted is that section 4(7)(a) of the 2005 Act indicates that the taxable event is the transfer of property i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he property in the goods used in the construction of a building passes to the owner of the land on which the building is constructed, when the goods used are incorporated in the building". (emphasis supplied by us) As stated above, according the Department, there are two deemed sales, one from the main contractor to the contractee and the other from sub-contractor(s) to the main contractor, in the event of the contractee not having any privity of contract with the sub-contractor(s). If one keeps in mind the above quoted observation of this court in the case of Builders Association of India [1989] 73 STC 370 the position becomes clear, namely, that even if there is no privity of contract between the contractee and the sub-contractor, that would not do away the principle of transfer of property by the sub-contractor by employing the same on the property belonging to the contractee. This reasoning is based on the principle of accretion of property in goods. It is subject to the contract to the contrary. Thus, in our view, in such a case the work executed by a sub-contractor, results in a single transaction and not multiple transactions. This reasoning is also borne out by section 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d and defined in Section 65 (105)(zzzza) of the Act. 21. In the light of the foregoing analyses, we record our conclusions on the several issues framed, as follows: (a) Issue (A): Laying of pipelines/ conduits for lift irrigation systems for transmission of water or for sewerage disposal, undertaken for Government/ Government undertakings and involving associated activities like trenching, soil preparation and filling, supporting masonry work, jointing of pipes, electro-mechanical works or pumping stations and like activity, is classifiable only under Commercial or Industrial Construction Service (CICS) for the period upto 01.06.2007 and not under Erection, Commissioning or Installation Service (ECIS); (b) Issues (B); (C) and (D) : (i) Construction of canals for irrigation or water supply; construction or laying of pipelines/ conduits for lift irrigation conceived and integrated into a dam project, must be classified as works contract "in respect of dam" and is thus excluded from the scope of "Works Contract Service" defined in Section 65(105)(zzzza) of the Act, in view of the exclusionary clause in the provision; (ii) Turnkey/ EPC project contracts, enumerated in clause (e), ..... 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