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TMI Blog2017 (8) TMI 518X X X X Extracts X X X X X X X X Extracts X X X X ..... ifically covered under the term Railways and they need not necessarily belong to railways. In these circumstances, it is immaterial if the said warehouses are used commercial or otherwise, as the same are not covered within the purview of commercial and industrial construction service. Appeal allowed - decided in favor of appellant. - Appeal No. ST/85735 & 86786/13 - A/88799-88800/17/STB - Dated:- 31-7-2017 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri Mayur Shroff, Advocate for Appellant Shri B.Kumar Iyer, Superintendent (A.R) for respondent ORDER Per : Raju These appeals have been filed M/s. A.B. Project Pvt. Ltd. The issue involved in these appeals are if construction activity do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He further pointed out that the contracts with CWCF is inclusive of material and therefore are works contract. In these circumstances no tax can be levied till 1.6.2007 when the works contract was made a taxable service. 3. Ld. AR argued that CWC is paying free to the Railways for the land allotted to them. He further pointed out that CWC is commercial organization. He particularly pointed out para-6 of the impugned order wherein Commissioner (Appeals) has stated that the definition of charitable organization the Income Tax Act cannot be applied to Central Excise Act. 4. We have gone through the rival submissions. We find that Hon ble High Court in appellant s own case has held that APMC is constituted for charitable purposes. In thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roduce, which are inputs in terms of the definition given in section 65(19) of the Finance Act, 1994 itself. To that extent the meaning of input is much wider in scope than the meaning assigned in rule 2(k) of Cenvat Credit Rules, 2004. Therefore, it is clarified that the services provided by the APMC are classifiable as BAS and hence covered by the exemption under Notification 14/2004-ST. Circular No.80/10/2004-ST dt. 17.9.2004 Construction services (commercial and industrial buildings or civil structures) 13.2. The leviability of service tax would depend primarily upon whether the building or civil structure is ''used, or to be used'' for commerce or industry. The information about this has to be gathered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng stock, stations, offices, warehouses, wharves, workshops, manufactories, fixed plant and machinery, road and streets, running rooms, rest housed, institutes, hospitals, water works and water supply installations staff dwellings and any other works constructed for the purpose of, or in connection with, railway; As can be seen that warehouses are specifically covered under the term Railways and they need not necessarily belong to railways. In these circumstances, it is immaterial if the said warehouses are used commercial or otherwise, as the same are not covered within the purview of commercial and industrial construction service the appeal on this count is also allowed. In view of above, both the appeals are allowed. ( Pronounced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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