2015 (2) TMI 971

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ants contended that their appeal was rejected on the ground that M/s HPL was a contractor and they were a sub-contractor. They have signed agreement of work of contract with M/s HPL for and on behalf of Delhi Police and President of India. Attention was invited to the agreement. Appellant also referred to the judgment of Tribunal in the case of Khurana Engineering Ltd. Vs. CCE, Ahmedabad, reported in 2011 (21) STR-115 (Tri. Ahmd.) where benefit of exemption from service tax was granted to C.P.W.D. as they were working for the Government of India. He submitted that no service tax liability could be fastened on Government of India. It was also pleaded that M/s HPL was only a Executive Agency which were working for and on behalf of Delhi Polic....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....erused the record. 4. I have gone through the submissions made by both the sides and find that the only issue involved for consideration whether sub-contractors engaged for building residential complexes for Delhi Police could be considered for receiving services on behalf Govt. of India and no service tax liability could be fastened on them. I find the Commissioner (Appeals) has distinguished that Govt. of India enterprise cannot be equated with any Govt. Department which were on behalf of Government of India or President of India. He also come to conclusion that appellant had entered into contract of service with M/s HPL and referred the construction service with M/s HPL and not to Delhi Police rightly and being a sub-contractor they w....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tiling, was covering and wall papering, wood and metal joinery and carpentry, fencing and railing, construction of swimming pools, acoustic applications or fittings and other similar services, in relation to building or civil structure; or (d) Repair, alteration renovation or restoration of, or similar services in relation to building or civil structure, pipeline or conduit, which Is:- (i) Used, or to be used, primarily for; or (ii) Occupied, or to be occupied, primarily with; or engaged, or to be engaged, primarily in, (iii) Commerce or industry, or work intended for commerce or industry, (iv) But does not include such services provided in respect of roads, airports, railways, transport terminals, bridges, tunnels and dams" ....