2016 (1) TMI 543

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....ee. Shri Govind Krishna Dixit, Authorised Representative, for the Department. JUDGMENT [Ruling per : Justice V.S. Sirpurkar, (Chairman)]. - This is an application by one Shri K. Ram Mohan of Karnataka whereby the applicant has raised following 6 questions : - (i)      classification of any service as a taxable service under Chapter V of the Finance Act, 1....

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.... at any point of time. The application seems to have been forwarded through a counsel and even the counsel has not bothered to come before us excepting on one occasion that is 5th August, 2015. There has been no appearance before us either of the applicant or his counsel. We would have ordinarily dismissed this application for non-prosecution, however, that will not be necessary for the following ....

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.... commerce, industry, or any other business or profession." 3. The paragraph No. 13(a) of this Notification on which the reliance is also placed is as under : "Para 13 Services provided by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of (a) a road, bridge, tunnel, or terminal for road transp....

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....rom the application would go to show that this paragraph 13(a) would be wholly irrelevant as the service is not being provided for the maintenance of road, bridge, tunnel etc. It is tried to point out by way of written submissions that the word 'road' is a wider term and include street light supporting structure. We do not think so. As a matter of fact, the word 'road' is clear and it can not be s....