2013 (8) TMI 373

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.... For the Respondent : Mr Rakesh Goyal, Commissioner (AR) Per: P R Chandrasekharan: There are three appeals along with stay applications filed against the Orders-in-Original No. 04/ST/2012 dated 27/08/2012, 46/ST/2012//C dated 31/08/2012 & 45/ST/2012//C dated 30/08/2012 passed by the Commissioner of Central Excise, Nagpur/Nashik. As the issues involved in these impugned orders are common, ....

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....period 01/04/2006 to 31/03/2011 and Rs.86,65,814/- for the period 01/04/2006 to 31/03/2011, along with interest thereon and also imposed penalties under Sections 76, 77 and 78 of the Finance Act, 1994 under the aforesaid orders. It is against these orders, the appellant is before us. 3. The learned counsel for the appellant submits that the appellant is Government department and they have under....

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....al submissions. The activity undertaken by the appellant is of erection of sluice gates in the agricultural dams constructed by the various corporations. Section 65 (39a) defines erection, commissioning and installation service as erection, commissioning of installation of plant, machinery, equipment or structures, whether pre-fabricated or otherwise or installation of items such as electrical and....

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....civil corks to installation / commissioning of a plant and machinery. Agricultural dam or sluice gates thereto cannot be considered as a plant and machinery or equipment or structures thereof. They are in the nature of infrastructural construction catering to the needs of agriculture. They are excluded from the purview of service tax levy both under the category of commercial and industrial constr....