9911796707
TMI Blog2017 (11) TMI 1263X X X X Extracts X X X X X X X X Extracts X X X X ..... Tele Services or not?, (b) Whether Member (Judicial) is correct in holding that the activity is not preparatory in nature for construction of building and other contractors or not?, (c) Whether the learned Member (Technical) is correct in holding that the activity of the respondent is clearly covered under Sr.No.(iii) of the definition of service under Section 65 (97a). The definition in no way and nowhere implies that only such horizontal drilling is covered thereunder which is done using drilling machines or not? - matter referred to Third Member to be appointed by Hon'ble President. - ST/41/2009 - Interim Order No. 27/2017 - Dated:- 16-10-2017 - Mr. Ashok Jindal, Member (Judicial) and Mr. Devender Singh, Member (Technical) Shri. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for cable construction work with BSNL, the respondent was required to supply the requisite number of workmen with means materials as well as tools, appliances, machines, implements, vehicles for transportation, cartage etc. required for the proper execution of work within the time prescribed in the work order, therefore, the Ld. Commissioner (A) fell an error has not examined the agreements and gave the benefit to the assessee. 4. On the other hand, the Ld. Counsel for the respondent submits that in the impugned order, the Ld. Commissioner (A) has examined the issue and observed as under: 12. Except in the case of M/s Tata Tele Services, the services provided by the appellants to their other clients are in the nature of diggin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n done by the appellant without using of HDD machines. On the basis of certificates which are extracted here in below: 8. On going through the said certificates, it has been clarified by the service recipient i.e. the respondent has completed the work without using of HDD machines. The Ld. Commissioner (A) granted the benefit on the basis of these certificates that the horizontal drilling for passage of cables has not done by the machines, therefore, the same do not qualifies as site formations and clearances, erection and earthmoving drilling machines as per Section 65 (97A) of the Finance Act, 1994. The Revenue has not produced any contrary evidence to the said certificates. In that circumstance, we do not find a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... digging for lying the cables, therefore, the Ld. Commissioner (A) has rightly held that the activity is not preparatory in nature for construction of building and other contractors. Therefore, we do not find any infirmity in the impugned order, the same is upheld. Consequently, the appeal filed by the Revenue is dismissed. PER: DEVENDER SINGH 11. Having gone through the draft order of my learned Brother Member (Judicial), I write separate order. 12. The main question to be addressed is whether the services provided by the respondent are covered under the definition of taxable service of site formation and clearance, excavation and earthmoving and demolition . For better appreciation, the definition is extracted b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that is carried out with the help of HDD machines. It is settled law that nothing can be added to the Statute or a notification and its plain reading is required to be read as such. 14. It is also seen from the agreement for cable construction (trenching/HDD) dated 7.10.2005 between the respondent and BSNL that the agreement covers 100% work of trenching and pipe laying, cable pulling and cable splicing, termination, preparation of joint chambers, and fixing, painting and sign writing of rout/joint indicators and other associated work. Para 3 of this contract, lays down that the contractor shall also supply the requisite number of workmen with means and material as well as tools, appliances, machines, implements, vehicles for transportat ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
