2018 (4) TMI 772

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hankhad, (CA) Present for the 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., Shre....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t of Service Tax. Thus, he submitted that 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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ation of, or similar services in relation to, building or civil structure, 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....