9911796707
TMI Blog2013 (5) TMI 926X X X X Extracts X X X X X X X X Extracts X X X X ..... pectively, assessing the liability of the appellant to Service Tax of ₹ 49,75,004/- and ₹ 24,59,524/-, apart from interest and penalties as specified in the respective adjudication orders. 2. On the apparent factual scenario, the petitioner entered into an agreement for formation of new embankments and improvisation of existing banks of the left and right flanks of Nagavali river, with by the State Govt. The works were scheduled with a view to protect and safeguard the existing ayacut lands, averting the river stretch from inundation and submersion on account of flood waters. The adjudicating authority classified the service provided by the appellant as the taxable service of works contract and proceeded to assess and levy ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner, the Board Circular dated 24-5-2010 clearly indicates that the inclusions and exclusions enumerated in the taxable service works contract are the very same inclusions and exclusions as enumerated in the other two taxable services, of commercial and industrial construction service and erection, commissioning or installation services ; and, wherever a particular service provided falls within the exclusionary domain of those two taxable services, these must be considered as excluded from the scope of works contract as well. This contention is predicated upon clause (iii) of the Board Circular dated 24-5-2010. 3. On a first blush, the contention on behalf of the petitioner appears impeccable though the exposition of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ima facie view that the clarification was issued in the context of disputes regarding the applicability of Service Tax in respect of activities such as shifting of overhead cables to underground on account of renovation/widening of roads and other disputes which agitated the concerns of adjudicating authorities, justifying the clarificatory exercise by the C.B.E. C. It is axiomatic that even judgments should not be interpreted as statutes are. 4. It is also contended by the learned counsel for the petitioner that in relation to the taxable service site formation and clearance excavation and earth moving and demolition , the defined taxable service however, excludes services provided in relation to agriculture, irrigation, watershed de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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