TaxTMI 
TaxTMI 
TaxTMI 
2022 (10) TMI 583
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.... Act, 2017, is against the order dated 19.08.2021 in Service Tax Appeal no.70729 of 2019 passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Allahabad. The respondent namely M/s Ganpati Mega Builders (India) Pvt ltd is a registered contractor with the service tax department and was engaged in providing services to the clients by way of construction services and work contract services. The issue is about the demand of services tax under the head-"Work Contract Services" for construction of toilets, roads, sanitation, water reservoir, drinking water supply, sewage treatment plant etc, the services provided by the respondent to Rajya Krishi Utpadan Mandi Parishad. The stand of the respondent is that Rajya Krishi Utpada....
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....icultural produce including a cold storage for such purposes." Placing Clause-'14' as extracted above, it is vehemently argued by Sri Parv Agarwal learned counsel for the appellant revenue that the exemption under the said Clause was only for the services by way of construction which are for providing Postharvest storage infrastructure. The construction of market shed, market yard etc for the purposes of storage of harvest agricultural produce were though permissible for exemption, but the roads and other construction works carried out by the respondent assessee will not fall within the exemption under the Notification dated 20.06.2012. Sri Rahul Agarwal learned counsel for the respondent assessee, however, placing Clause 14(d) su....
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....n Clause 2(s) is entitled for exemption under Clause-12. The Krishi Utpadan Mandi Samiti is established by an Act of the State Legislature to provide for the regulation of sale and purchase of agricultural produce and for the establishment, superintendence and control of markets therefor in the State of Uttar Pradesh. Section 16 of U.P. Krishi Utpadan Mandi Adhiniyam has been placed before us to demonstrate that none of the functions and duties of the Committee are commercial or business in nature. Amongst its various functions, as mentioned in sub-Section (2) of Section 16, it is required to standardise specified agricultural produce and regulate trade charges, market practices and customary methods of sale and purchase of specified agric....
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....ing and, thus, would be covered within the meaning of "Work Contract Services" exempted under Clause-14 of the Notification. The literal meaning of word "infrastructure" in Black's law dictionary 8th Edition further shows that it means the underlying framework of a system which means not only the construction activities such as shed but the underlying framework i.e supporting services such as roads, toilets etc are to be included in the word "infrastructure" which is needed for Post-harvest storage of agricultural produce. The word "infrastructure" thus to be given a purposive meaning under the exemption notification so as to include the underlying framework of the system. It would, thus, include all construction activities other than....