2013 (9) TMI 1043

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....Respondent. ORDER Although this matter has come in the stay list, prima facie it appears that the appeal can be disposed off. It is the submission of the learned counsel that laying of the cable does not come within the purview of commercial and industrial construction as has been defined by Section 65(105)(zzq) read with the definition of the said expression under Section 65(25b) of the Finance....

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....Repair, alteration, renovation or restoration of, or similar services in relation to, building or civil structure, pipeline or conduit, (e)     Which is - (i)      used, or to be used, primarily for; or (ii)     occupied, or to be occupied primarily with; or (iii)    engaged, or to be engaged, primarily in, (iv)&n....

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....e to become liable under the law for the service aforesaid. 5. Heard both sides and perused the records and gone through the statutory definition of the expression "Commercial and Industrial Construction service". From the facts on record, it does not appeal to common sense that laying of cables by the appellant for BSNL shall be commercial or industrial construction service from reading of ....