2023 (7) TMI 483

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....te for the Appellant Shri Narinder Singh, Authorised Representative for the Respondent ORDER The appellants, M/s SAB Industries Limited, have filed this appeal against the impugned order dated 15th December 2010 passed by Commissioner of Central Excise, Chandigarh. 2. Brief facts of the case are that the appellants have carried out Construction works under a Contract with M/s SIDCUL (State ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Adjudicating Authority has extended the benefit of cum-tax value; benefit on account of security advance and the benefit of Notification No.15/2004-ST dated 10.09.2004. 3. Shri Sudeep Singh Bhangoo, learned Counsel appearing on behalf of the appellants submits that the Adjudicating Authority has acknowledged the fact that in terms of the Contract, there is involvement of material in addition to t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....) 4. Learned Counsel further submits that the activity undertaken by the appellant is infrastructure development work as the roads, culverts, bridges, drainage system, storm water drains, water supply etc. which are ultimately meant for the use of public. He submits that commercial or industrial construction applies to work related to factory, industrial unit, shopping/commercial complex etc; he....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....te contract with M/s SIDCUL and therefore are works contracts classifiable under Section 65 (105) (zzzza). Therefore, the same are chargeable to service tax from 01.06.2007. Demand for the period January 2005 to 01.06.2007 requires to be set aside. For the period after 01.06.2007, the demand being raised and confirmed under Commercial or Industrial Construction Service cannot also be sustained as ....