TaxTMI 
TaxTMI 
2018 (5) TMI 412
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....tt. Commr. (A.R) for respondent Per: Ramesh Nair Brief facts of the case are that the Appellant Executive Engineer, Mechanical Wing of Water Resource Department is headed by a Chief Engineer (Mechanical ) is divided into divisions headed by the Chief Engineer. The Mechanical Divisions are engaged in the manufacturing and erection of various types of gates for dams such as radial gates, vertica....
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.... (40) S.T.R. 306 (Tri. - Mumbai) the Tribunal has allowed the appeal filed by the Appellant. The said order is as under The appeal is filed against Order-in-Original* Noe 4/ ST/2012, dated 27-8-2012 passed by the Commissioner of Central Excise, Customs & Service Tax, Nashik. 2. The appellant is the Chief Engineer (Mechanical), Water Resources Department of the Government of Maharashtra. The a....
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.... The learned counsel for the appellant submits that the appellant is Government department and they have undertaken the work of erection of sluice gates for the dams constructed by the aforesaid Corporations which are also statutory corporations of the Government of Maharashtra. They are not a 'commissioning and installation agency' envisaged under Section 65(29) of the Finance Act, 1994 a....
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...., machinery, equipment or structures, whether pre-fabricated or otherwise or installation of items such as electrical and electronic devices, plumbing, drain laying, thermal insulation, sound insulation, fire prevention, lifts and escalator, fire escape staircases or travelators. Section 65(105)(zzd) defines a taxable service as a 'service rendered to any person by a commissioning and installa....