2017 (2) TMI 624

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....pta, CA for the appellant. Rep. by Shri Rajan Khanna, DR for the respondent. Per B. Ravichandran: The appeal is against order dated 28.09.2012 of Commissioner of Central Excise, Delhi-I. The appellants are engaged in providing "Construction Services" and "Consulting Engineering Services". They were registered with the Department for payment of service tax. Certain investigation were carri....

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.... said project. It is clearly admitted in the impugned order that the work executed by the appellant was for construction of dam. The dam is a part of Hydroelectric Power Project. The Original Authority denied the exemption available to the construction of dam only on the ground that the dam is part of the Hydroelectric Power Project. 3. We have heard ld. Counsel for the appellant and ld. AR for....

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....ile admitting that the appellants were engaged in construction of a dam, the Original Authority held that when such dam becomes part of Hydroelectric Power Project, the tax liability will arise. We are not able to appreciate such interpretation. The statutory definition did not define the scope of the term "dam" or its ultimate use. It is common knowledge that in many cases, the dams are for multi....