2018 (2) TMI 1256

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....h reference to certain projects executed by the assessee as follows:- i. Maneri Bhali Hydro-Electric Project for the following work:- Construction of Barrage, Intake, Sedimentation Chamber, Fore Bay, Flushing Conduit etc. and Head Race Tunnel (upto 4.5 KMs.) from Joshiyara End. ii. Similarly the contract agreement with Himachal Pradesh Electricity Board describes the scope of the work allotted to the noticee as under: LARJI HYDRO-ELECTRIC PROJECT (126 MW), DISTRICT MANDI (H.P.) Whereas the Himachal Pradesh State Electricity Board invited tenders for "Construction of 2075m long, 10.5m dia modified horse show shaped Highway (NH-21) Tunnel as extension of existing Highway Tunnel from RD 646.30m including 125m long, 7.25m x 6.5m D-shap....

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.... are being disposed off through this common order. 4. With the above background we heard Shri Subodh Gupta, Ld Advocate appearing for the appellant and Shri P. Juneja, Ld. DR appearing for the Revenue. 5. First we consider the issues raised in the appeal filed by Revenue. In the grounds of appeal Revenue has referred to para 13.4 of the Board's Circular No. 80/10/2004 ST dated 17/09/2004 in which certain clarifications were given in connection with the exclusion clause within the Commercial and Industrial Construction (CICS). Revenue is of the view that such exclusion under CICS is available only to dams and tunnels independently and not applicable when they are constructed as part of a hydroelectric project. From the description of work....