2018 (4) TMI 671

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....ing and laying of M.S Pipe line of 2500 mm dia in two rays for Rising main of Paghora Lift Irrigation Scheme under Gosikhurd Project. The revenue entertained a view that the activity of the Appellant is of "Erection, commissioning and installation" and is liable for service tax. They were issued show cause notice for recovery of Service Tax which was confirmed by the adjudicating authority. The Appellant filed appeal before Commissioner (Appeals) who after appreciating the facts of the case held that the service is covered by the definition of "Construction of Pipeline or Conduit" mentioned under clause (b) of sub- section (25b) of Section 65 of the Finance Act, 1944 and not under the category of "plumbing, drain laying or other installatio....

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....liable to Service tax under Commercial or Industrial Construction service (2) Works contract service - Dams, irrigation projects, buildings or infrastructure construction under turnkey/EPC contract by Government not covered Circular No. 116/10/2009-S.T., dated 15-9-2009 F.No. 137/40/2009-CX. 4 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi Subject : Leviability of Service tax on construction of canals by Government agencies - Regarding On a reference being received by the Board, two following issues were examined for a clear understanding of facts. The first is regarding leviability of service tax on construction of canals for Government projects. 1. As per Section 65(25b....