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TMI Blog2023 (2) TMI 1042X X X X Extracts X X X X X X X X Extracts X X X X ..... T on the works contract. On reading of the definition of works contract, it is found that to cover the appellant s activity under works contract it is not necessary that the said activity should be carried out only in respect of new building. As per clause (b) in addition to construction of a new building there is another category Civil structure and part thereof primarily for the purpose of commerce or industry. This category is a very vast category, which covers the plants machinery building. The appellant has carried out the painting work on this plant, machinery, building - a civil construction or a part thereof covers the plant machinery, building on which the appellant has carried out the painting work, the same is specified unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rious commercial and Industrial clients. For industrial clients, they are also undertaking painting work on equipment and pipelines etc. The case of the Department is that the appellant is carrying out services of Repair or Maintenance and Commercial or Industrial Construction Relating to Painting on Walls, Buildings, and Sheds etc. The contention of the Department is that these activities covered under Works Contract service only if it is carried out in respect of construction of new building or construction of new residential. Since, this activities were carried out on the old building, the same is not covered under works contract service in terms of the definition of works contract as per clause ii (b)(c) (d). Therefore, the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is that the same is not covered under definition of works contract as provided under Section 65 (105)(zzzza) Finance Act, 1994, which reads as under: Works contract , for the purpose of section 65(105) (zzzza), means a contract wherein,- (i) transfer of property in goods involved in the execution of such contract is leviable to tax as sale of goods, and (ii) such contract is for the purposes of carrying out,- (a) Erection, commissioning or installation of plant, machinery, equipment or structures, whether pre-fabricated or otherwise, installation of electrical and electronic devices, plumbing, drain laying or other installations for transport of fluids, heating, ventilation or air conditioning including related pipe w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in relation to (b) and (c) are covered under works contract service. The painting is clearly covered under term finishing service, repair, renovation or similar service. Since we stated above that a civil construction or a part thereof covers the plant machinery, building on which the appellant has carried out the painting work, the same is specified under clause (b) therefore, the painting work carried out on a civil structure or part thereof and also of a pipe line or conduit and undisputedly it is for the purpose of commerce or industry. The activity of the appellant is squarely covered under the definition of works contract . Therefore, we are of the considered view that the appellant have correctly discharged the Service Tax under th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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