2013 (7) TMI 268

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.... R Chandrasekharan: 1. The appeal and stay application are directed against order-in-original No.309/20/20011/Commr/KS/ST dated 19/10/2011 passed by the Commissioner of Central Excise, Mumbai-V. 2. The appellant, M/s. Gammon India Ltd. undertook construction of diaphragm wall and anchor slab with special fill from Dudheswar to Gandhi Bridge (eastern bank of river Sabarmati) for Sabarmati Riv....

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....nt submits that the contract awarded to the appellant by M/s. Sabarmati River Front Development Corporation Ltd. (SRFDCL) relates to construction of diaphragm wall, anchoring system and extension of storm water outfalls with special fill on the bank of river Sarbarmati for the length of 2158 meters in stretch 3. The activity undertaken by them is in the nature of a civil construction and does not ....

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....he object of the project is recharge of ground water levels, to prevent flooding, providing informal markets and recreational facilities for the citizens, etc. and therefore, the activity would not come under the category of services proposed in the show-cause notice. Similarly, the construction services defined under Section 65 (25b), excludes construction relating to road, airport, railways, tra....

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.... Accordingly, he prays for putting the appellant to terms. 5. We have carefully considered the rival submissions and perused the contract and also the letter written by the Municipal Commissioner, Ahmedabad dated 10/02/2006 to the departmental authorities. From the contract awarded and the aforesaid letter, it is clear that the activity undertaken by the appellant relates to construction servic....