TaxTMI 
TaxTMI 
2022 (12) TMI 657
X X X X Extracts X X X X
X X X X Extracts X X X X
....of the Finance Act, 1994 [the Finance Act] with penalty and interest. 2. The appellant is engaged in the construction of Sewage Treatment Plant [STP], Effluent Treatment Plant [ETP] and laying down of sewage pipelines for various customers, including several government bodies. 3. In the year 2009, an investigation was initiated with respect to the activities undertaken by the appellant on which service tax was not discharged. These activities related to construction of STP, ETP and sewage systems, in respect of which a demand of service tax was made by alleging that the construction undertaken was commercial in nature and would qualify as a taxable service under the category of 'commercial or industrial construction service' [CICS], d....
X X X X Extracts X X X X
X X X X Extracts X X X X
....-section (1) of section 93 of the Finance Act, 1994 (32 of the 1994) (hereinafter referred to as the said Act) and in supersession of notification number 12/2012-Service Tax, dated the 17th March, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 210(E), dated the 17th March, 2012, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the following taxable services from the whole of the service tax leviable thereon under section 66B of the said Act, namely:- 1 to 12 xxxxxxx 13. Service provided by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or....
X X X X Extracts X X X X
X X X X Extracts X X X X
....emption benefit provided by Notification dated 20.06.2012 at Serial No. 13(d) would be available to the appellant. It has been pointed out by the learned authorized representative appearing for the Department that the said decision of the Tribunal in UEM India Limited has been accepted by the Department and no appeal has been filed. 8. The present appeal relates to the subsequent period from 2013-14 to 2015-16 for which a show cause notice dated 14.11.2017 was issued. 9. The issues involved in the present appeal are - (a) Whether onshore oil fields of "ONGC Ahmedabad of the appellant, which have been registered under the Mines Act, 1952, wherein only extraction of crude oil is done, qualify as a factory in terms of section 2(e) of the C....