2014 (9) TMI 746

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....nd penalties as stipulated, for the petitioner having provided "works contract" service falling under the ambit of "turnkey projects, including engineering, procurement and construction or commissioning (EPC) projects" during July 2008 to October 2009. The petitioner executed three EPC contracts; (a) for the Handri Neeva Sujala Sravanthi (HNSS) Project - Phase II works Package No. 12; (b) Handri Neeva Sujala Sravanthi (HNSS) Project - Phase II works Package No. 14; and (c) Handri Neeva Sujala Sravanthi (HNSS) Project - Phase II works Package No. 31. The services provided by the petitioner, under the several contracts include investigation, preparation of hydraulic particulars, design, formation of reservoir, excavation, constructions of CM&....

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....C JV reported in 2012-TIOL-520-HC-AP-ST wherein the High Court was pleased to grant interim stay on EPC contracts executed by the appellant therein for State irrigation projects. The learned counsel would contend that since the works executed and corresponding services provided by the petitioner were also in respect of irrigation canals for the Government of Andhra Pradesh and these cannot be said to be for a commercial or industrial purpose and the classification of the services provided must be 'commercial or industrial construction' service, which works executed for the State Government is excluded from the ambit of that taxable service and there is no liability to tax. 5. However, since we are, prima facie, in concurrence with the....