9911796707
TMI Blog2017 (8) TMI 438X X X X Extracts X X X X X X X X Extracts X X X X ..... provider and the service recipient is that, as and when an item of work is required to be done, the same would be done by the service provider and the payment would be made as per the rate prescribed in the rate contract. The nature of work is clearly in the nature of regular maintenance which may include replacement of certain items or provision of certain new items - the classification under commercial and industrial construction service has to be ruled out. In these circumstances, the claim of the appellant that the service is commercial and industrial construction cannot be accepted - appeal dismissed - decided against appellant. - Appeal No. ST/456/12-Mum - A/88760/17/STB - Dated:- 27-7-2017 - Mr. Ramesh Nair, Member (Judicial) And ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fied in the maintenance contract. Therefore whenever any item of work was allotted to them, they would complete the billing as per the rate contract. He argued that each item in the rate contract is in the nature of construction contract and therefore should be classified as commercial and industrial construction service. He relied on the decision of the Tribunal in the case of Kala Sagar vs. CST, Mumbai-II 2015 (38) STR 1017 (Tri.-Mumbai). He argued that repair, alteration, renovation or restoration or similar service in relation to commercial buildings and civil structures is covered under commercial or industrial construction vide clause (d) thereof. 3. Learned AR relied upon the impugned order. He further relied on the decision in ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e by the service provider and the payment would be made as per the rate prescribed in the rate contract. The nature of work is clearly in the nature of regular maintenance which may include replacement of certain items or provision of certain new items. It is possible that during maintenance, some structure needs to be removed and a new structure built thereon. It is seen that the rate contract prescribes rate for both kind of activities. Moreover, it is seen that a lot of works specified therein do not at all fall under construction of industrial complex service. Some examples of the same are:- Sr.No. Items Rate (Rs.) Unit 1 Excavation in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /- RMT 14 P D laterite soling by available material 294/- M3 15 Removal of Top soil shrub etc. 11/- M2 16 Debris shifting by Tractor including Loading 327/- Trip 17 Debris shifting by Tough rider including loading 109/- Trip 4.2 There are numerous such examples in the maintenance contract. In view of that, the classification under commercial and industrial construction service has to be ruled out. In these circumstances, the claim of the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
