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TMI Blog2018 (4) TMI 671X X X X Extracts X X X X X X X X Extracts X X X X ..... the present case the pipelines were laid for Maharashtra Government and the contract as awarded by Vidharbha Irrigation Development Corporation, Nagpur for irrigation purpose. Thus the contract has no relation with industry or commerce - the activity of the Respondent is not liable for any service tax. Appeal dismissed - decided against Revenue. - ST/85609/2013 - A/85702/2018 - Dated:- 21-3-2018 - SHRI RAMESH NAIR, MEMBER (JUDICIAL) AND SHRI RAJU, MEMBER (TECHNICAL) Appearance Shri M.P. Damle, Asstt. Commr. (A.R.) for Department Shri Prasad Paranjape, Advocate for respondent Per : Ramesh Nair The present appeal has been filed by the revenue against order dt. 30.10.2012 passed by the Commissioner (Appeals) Nag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cture, pipe lines or Conduit, hence the impugned order is not sustainable. 3. Shri Prasad Paranjape, Ld. Advocate appearing for the Respondent submits that the issue is no more disputable as it stands decided by the Tribunal in case of Shonan Siddarth JV vide Final Order No. A/94229/16/STB dt. 06.12.2016 that the services are covered under the Commercial and Industrial Construction service but eligible for exemption as it is not in relation with business or commerce. He submits that the appeal filed by the Appellant be dismissed. 4. We find that in the present case the Tribunal in Appellant s own case has held that the services are covered under the category of Commercial or Industrial Construction Service. Whether the service o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion to building or civil structure; or (d) repair, alteration, renovation or restoration of, or similar services in relation to, building or civil structure, pipeline or conduit, which is - (i) used, or to be used, primarily for; or (ii) occupied, or to be occupied, primarily with; or (iii) engaged, or to be engaged, primarily in, commerce or industry, or work intended for commerce or industry, but does not include such services provided in respect of roads, airports, railways, transport terminals, bridges, tunnels and dams. 2. Thus the essence of the definition is that the commercial or industrial construction service is chargeable to service tax if it is used, occupied or engaged either wholly or primarily ..... X X X X Extracts X X X X X X X X Extracts X X X X
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