2018 (4) TMI 772

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.... Respondent: Mr. Sanjay Jain, DR PER: S.K. MOHANTY This appeal is directed against the impugned order dated 19.11.2012 passed by the Commissioner Central Excise and Customs, Jaipur. 2. In this case, the appellant had constructed approach and internal road for various parties namely, M/s. Ericson India Pvt. Ltd. Kukas, Jaipur, Textile Weaving Park Ltd., Shree Cement Ltd. Beawar and Rajasthan S....

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....hat since there is no specific mention about public or private road in the definition clause, the roads constructed by the appellant for different organization s should be eligible for the exclusion provided under the said definition and no Service Tax demand can be confirmed under such taxable category of service. 4. On the other hand, the Id. DR appearing for the Revenue reiterated the findings....

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....e, pipeline or conduit, which is - (i) Used, or to be used, primarily for; o r (ii) Occupied, or to be occupied, primarily with; or (iii) Engaged, or to be engaged, primarily in, Commerce or industry, or work intended for commerce or industry, but does not include such services provided in respect of roads, airports railways, transport terminals, bridges, tunnels an dams; 7. On perusal of t....