2014 (5) TMI 306

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....nder that Act. The nature of activity so carried out was in para 7.4 of the impugned order. It was also held that all reservoirs are not dams for which the appellant was not entitled to exemption. 2. Ld. Counsel moving the stay application submitted that it is not a commercial concern and has not provided commercial construction service. If at all service tax shall be levied that shall be restricted to the value of the services only but not on materials used in providing such service. It was also submitted by the appellant that work was sub-contracted back to back retaining 5% of the value of the contract for it. Contract was awarded to the appellant by NTPC. Such work was fully executed by sub-contractors for which the appellant sh....

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....Thus from the aforesaid discussions I find that dam is constructed across a river to obstruct the flow of water of river with an objective to store water; which can be used for various purposes whereas, a reservoir is a tank which can be constructed anywhere to store water or any liquid generally with a specific objective and it may or may not be provided with a fence. All dams result in formation of reservoir, but all the reservoirs cannot be equated with dams. The 'raw water reservoir' and 'ash dyke' constructed by the Noticee therefore, cannot be equated with a dam. The reservoir and ash dyke constructed by the Noticee is in essence, a huge tank for storing artificially brought and collected raw water and ash slurry respectively. Further....