2019 (8) TMI 1762

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....that the respondent-assessee is a private limited company incorporated on 1 April 2010. The respondent-assessee is engaged in civil construction wherein 'survey and mapmaking' was also involved as is evident from the work orders. The learned counsel for the respondent-assessee have demonstrated that they have done work mainly for Railways, works for road and towards dam construction. He also demonstrated from the work order that they are also required to supply materials, and the work involves civil construction also. Thus, survey and mapmaking is an ancillary activity of civil construction which is classifiable as works contract as defined in section 65 (105) (zzzza) of the Finance Act. 3. The learned counsel have further urged that the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f Madhya Pradesh as a class S-4 and A-4 contractor respectively. Thus, it can be inferred that the respondent-assesee is authorized by the requisite Department in order to carry out the aforesaid works contract. Further, by signing the agreement with the appellant, Government has authorized them to carry on the works. The definition of service of 'survey and mapmaking' provides / means any service provided or to be provided to any person by any other person other than by an agency under the control of/ or authorized by the Government, in relation to survey and mapmaking. 7. Further, survey and mapmaking have been explained - means geological, geophysical or any other prospecting, surface, sub-surface or aerial surveying or map-making of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... only the services provided by the Government agency to others are excluded and not the services provided by others to Government departments/agency. Being a Government agency and undertaking government work are two different and separate things. It is further urged that the respondent assessee is not excluded and is liable to pay service tax on the services provided under the category 'survey and mapmaking service'. The learned Authorised Representative further urged that as this appeal has been filed by Revenue, the respondent-assessee, if they want to raise any issue other than the grounds of appeal filed by Revenue, should have filed a separate cross objection. It is also urged that if the respondent-assessee was aggrieved with any part....