2013 (7) TMI 298

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oner (AR) Per: S S Kang: Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of service tax of Rs. 1,61,48,983/-, interest and penalties. 3. The applicant had undertaken interior work at 9thfloor, State Bank Bhavan, Nariman Point, Mumbai. The demand of service tax is confirmed under the category of commercial or industrial construction service. 4. The....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ation, repair, alteration or restoration shows the intention of the legislature that the renovation, alteration, repair or restoration are taxable under commercial or industrial service if it is undertaken in relation to building or civil structure. IN these circumstances, as the applicant has undertaken the interior work at the 9 th floor of the building, the applicants cannot be held liable for ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r industrial construction service. For ready reference, the provisions are reproduced below:-    "commercial or industrial construction" means -        (a) construction of a new building or a civil structure or a part thereof; or        (b) construction of pipeline or conduit; or        ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n, 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" Admittedly, the applicant has undertaken the interior work at the 9 th floor of SBI Bhavan, Nariman Point, Mumbai. 7. We have gone through the definition of commercial and industrial constructi....