2008 (10) TMI 176

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..... on 65(97) specifically excludes drilling, digging, repairing, renovation and storing of water sources or water bodies even from the service of "site formation and clearance service" - contention that as the reservoir is a water body so the construction of water body is not liable for service tax, merit acceptance - stay granted - 552/2008 - ST/426/2008(PB) - Dated:- 8-10-2008 - S/Shri S.S. Kang .....

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..... aising the height of other reservoir, the applicant provided the service of commercial or industrial construction which includes construction of new building or civil structure or a part thereof. The case of the revenue is that the raising the height of existing reservoir and construction of ground reservoir is a civil structure, hence liable for service tax. 2. Contention of applicant is that .....

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..... . The contention is that as the reservoir is a water body so the construction of water body is not liable for service tax. 3. Contention of revenue is that the activity undertaken by the applicant includes civil construction also and the applicants constructed-jetty, offices and staff quarter. Therefore, the activity undertaken by the applicant is in respect of civil construction, hence liable .....

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