2017 (9) TMI 27

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....e Appellant. Shri Ranjan Khanna, DR, for the Respondent. ORDER [Order per : B. Ravichandran, Member (T)]. - The appellants are aggrieved by the order dated 20-5-2013 of Commissioner (Appeals), Service Tax, Delhi-I. The appellants are engaged in providing certain services with reference to water pipelines of Delhi Jal Board. 2. The dispute in the present appeal is relating to work ....

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....s to the original condition. The work order specifically mentions scrubbing/cleaning, scouring, flushing of water line including disinfecting, etc., with the help of mechanical equipment. The pipelines are running into many kilometres. He further submitted that in terms of the definition of "Tax Entry, Management, Maintenance or Repair Service", the Department confirmed the liability under the cat....

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....ork also involves cutting of pipelines at two places and after cleaning the joint and filling up of trenches after such restoration. First of all, we note that these pipelines running into long lengths were laid and embedded into earth. The appellants are not dismantling or carrying out any moving work of these pipelines. The pipelines running into many kilometres embedded into earth and connected....

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....eclared that for the purposes of this clause - (a) "goods" includes computer software; (b) "properties" includes information technology software;" We note that the said entry specifically covers "reconditioning or restoration or servicing of any goods". Though the appellant did restoration, reconditioning servicing work of water pipelines, the same is not with reference to any g....