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TMI Blog2017 (12) TMI 1152X X X X Extracts X X X X X X X X Extracts X X X X ..... edominate civil construction work and also comprise of activity akin to clearing and excavation and site formation. However, the majority of work relate to civil work in the nature of either fresh construction of a civil structure within the park like drainage system, pipes/conduits or renovation of civil structure (where old structure are reinforced and retained). The essential character of this composite work is reflected as that of construction service - instead of "Management, Maintenance or Repair Service, this service is appropriately classifiable under 'Commercial or Industrial Construction Services'. Further, since this service is being provided to Corporation of the City of Panaji, which is a local government body, it cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Service. Ld. Counsel argued that activity undertaken by them cannot be treated as maintenance and repair the same can be done only on the existing structure. Ld. Counsel pointed out that they were raising the existing dilapidated structures and building and new one. Ld. Counsel argued that in these circumstances the activity cannot be treated as repair. Ld. Counsel relied on the decision of Honble High Court of Gujarat in the case of Maganlal Shivlal Vs. Memon Daudbhai Mithabhai on 12.12.1968 1969 (10) GLR 336 . In para 8 of the said decision following has been observed: 8. Now, the term renovation is not defined in the Act. We have, therefore, to look to its dictionary meaning and to adopt that meaning Which is justified by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounts to repair of the thing. The term renovation as seen from the meanings given in the dictionaries includes the making of repairs and also includes the act of making or creating a new thing but the term repair would not include the meaning of creating or making of a new thing. In so far as the original building is kept as it is and portions of it are restored to good condition or such portions as are worn out or broken or damaged are replaced by new portions or the weak portions are strengthened, the building is said to be repaired. Such acts would no doubt also amount to renovation. But when the building itself is demolished and a new building is constructed on the site, it cannot be said that the old building is repaired; but in vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r no findings have been given. 3. Ld. AR relies on the impugned order. 4. We have gone through the rival submission. We find that most of the aspect by this case have been dealt with by Commissioner (Appeals) in his order in appellants own case in respect of a different garden located elsewhere. The order of Commissioner (Appeals) reads as follows: 7. The first point conspicuous here is that the present case has been given a clear cut tenor that it is part of the periodic demand, where identical case was decided by the Commissioner, and hence the line of decision taken earlier has been followed, almost to the letter. The appellant has vehemently claimed that there is a difference in the scope of work in the earlier case, which w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... copies of Running Account Bill vis-a-vis Government's contracts, which give details of the actual activities undertaken and it conforms to the details provided in Para 3.2 above. All the activities demolition and clearing like, clearing grass for removal of rubbish from site, and also indicate that the contract was for civil work with material. The fact that there were some demolition involved in the activity and that the garden already existed, which has been taken up for beautification shows that it is a renovation work. The appellant is also admitting and even contending that this was a renovation work. The question is arises whether a renovation work will fall in the category of 'management, maintenance and repair service , as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f new residential complex. The question is, can a garden be treated as 'civil structure', obviously ruling out its coverage under 'building' and pipeline or conduit'. From the contract, it is found that the appellant undertook construction and extension of Garden of Panaji City of Caranzalem, which involved land Development and construction of drainage, construction of compound wall, developing symmetrical garden, pathways, promenade, function lawn, etc. These activities predominate civil construction work and also comprise of activity akin to clearing and excavation and site formation. However, the majority of work relate to civil work in the nature of either fresh construction of a civil structure within the park lik ..... X X X X Extracts X X X X X X X X Extracts X X X X
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