TaxTMI 
TaxTMI 
2026 (6) TMI 58
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....for which the appellant were paid an amount of Rs.15 lakh and Rs.28.40 lakh respectively, on which amount the revenue alleged non-payment of service tax by the appellant. 2. The case emanates out of the second-round of litigation before the lower authorities. 3. The learned adjudicating authority in remand proceedings (during the second-round of litigation) vide Order-in-Original dated 25.05.2023 dropped the demand to the extent of Rs.7,14,076/- raised vide show cause notice dated 21.12.2020 holding the very activity performed by the appellant was in relation to road construction and was therefore exempted from payment of service tax. In the appeal filed by the Revenue against the impugned order of the adjudicating authority, the said order was reversed holding that the appellant was carrying out service as were "preparatory" to road construction and hence not covered by the exemption. It therefore would be appropriate to examine the relevant clause of the mega exemption notification concerned in the matter: "Notification No. 25/2012-Service Tax dated 20.06.2012- 13. Services provided by way of construction, erection, commissioning, installation, completion,....
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....enue's case that the service executed by the appellant are prior to construction of road and are normally undertaken to make the land suitable for any road construction activity. It is, therefore, the Revenue's case that the two are quite distinct from construction services, though undeniably may be necessary for ensuring the construction of the road. He thus submits that the appellant was essentially not involved in actual services provided by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a road, bridge, tunnel, or terminal for road transportation for use by general public' which were exempted, but was actually involved in providing services relating to preparatory work for construction. For these reasons, the learned authorized representative draws attention to the submission in para 10.06 of the Order-in-Appeal. It is, therefore, his case, with reference to Notification No.25/2012 dated 20.06.2012 that entry no.13(a), which reads as: "Services provided by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alte....
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....orms or configuration, with regard to construction of the road and merely does not confine itself to some final stages of road preparatory work like road surfacing, etc. The term "Construction" would have to incorporate in its ambit, the entire chain of activities that would culminate in the construction, obviously including site preparation for the road as a very preliminary activity. A harmonious reading of the Notification ibid would established that activities integral to road construction would be required to be treated as part and parcel of the "Construction" work to provide a meaningful and rational interpretation of the said term. It is also noted that the order passed by the adjudicating authority is well-reasoned and concisely brings out the reasoning as was adopted by him for dropping of the impugned demand relating to the road construction activity. 11. The coordinate Bench of the Tribunal in the case of Quest Engineering & Consultant Pvt Ltd. vs. Commissioner, CGST & C.Ex., Allahabad, vide Final Order No.70226/2021 dated 28.09.2021 had held that when a road construction is exempted every activity relating to the act of road construction service would indeed be exemp....
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....tive Engineer (C )} , Pb. Mandi Board. She Bahis has accepted your Financial Bid Dated 03-06-2010 for execution of the work nomoly UP- RABATTNEPOMADY (BAGISACH NO, POIS-MI UNDER ENORY-IL (BATCH-1I BLOCK LAMB GRADATION CE LIROAD FROM IR-GI NH-09 CABUL KHURANA TO SH-15 (CHADPIAN WALD MALOUT GANGA NAGAR ROADY (PAGACE NR. 3:(1) UNDER ENOGY-IL (BATCH-1] BLO DER LAMBI RISTT year.lfor the Contract Price of Rupees MUKTSAR SAHIE. (LENGTH Pal ue 3,42.75.817/-(Fs Three Crore Two Lees Twenty Blx Thousand Nine Hundred and Seventoon only) we the instructions to Bidders is hereby acodites by Punjab Mardi Board with the approval of Chief accordance with the instructk tereby acoolted b Enpirner (PMGBY) Punjab Mandi Doard, Mohali Letter Ne. PMGSY/1612 Dated 07,06.2010 on following rates and Conditions with the time Lmit of 9 Months. Up-gradation Gost. Ra 3,18, 18,426& Maintenance Cost. Ra 24.10.4924 Total Cost Re 3,42,25,917/ Brief Description of BemE Quantities Lnit Clearing png arubbing Rond Land Including upreocin wess of girth upte 800 mm, removal of slumps of such wild vegetation. grass bushes. shrubs. saplings and trees cut earlier and disposal of unserviceable materi....
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.... For Mis Ganesh Bullce- / Pare 1 (PACKAGE NO, PB13-61) Partoer M/s. Gurbachan Singh Contractor Govt. Contractor & General Supplier OFFICE : 29081, St. No.1, Janta Nagar, Bathinda Mob. 98145-99337, 99142-67777, 94173-25864 fechar Singh Contractor Ref: Letter No. 5580 dated 13/06/2016 WORK ORDER To. Ganesh Builders, 1 G-44, Jawahar Nagar, Sri Gnganagr-335001 Subject: Up-gradation of L/Road from TR-01 Nh-09 (Abul Khurana Sh-16 (Chappianwali ), Length: 5.32Km Sr. No. Description of item Qty (Cum) Rate Amount 1. Construction of embankment with approved material obtained from borrow pits 9230.4 162.5/- Per Cum 15,00,000/- Terms & Conditions: - 1.All tax included in above rates except EPF & ESIC. EPF & ESIC will be Paid by you, nothing will be paid extra. 2.The Work should be completed as per PWD specifications. 3.The ime limit of work is 3 months. 4.any dispute related to work settled n Bathinda jurisdiction only. 5.Payment will be released in 7 days after submission of bill. 6. Qty of work will increase or decrease as per site requirement. Thanks, M/s. Gurbachan Singh Contractor 12/12/16 HOT MIX PLANT : Matout Ro....
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....ers, watering specification & in the entire satisfaction n. Sagtneer in charge. (5th Revision)2013 việt Il laid and lift including laying Sixty 3 Earthi work in avb grade Suomm thick in Gling 20rias, layers, wetering and toling as per con plise du all respect as per MORT&H specification & to the enice gatialaction of Engineer a charge. (5tl Revision)2013 as . Sub Base 200mm thick in layer per approved DINIT lem lou : Cum Rs. 165/- (One Hundred Sixty Five Only) 4 | Providing laying, spreading aed compia.lng; Granul of (with thickness of single lower not exceeding 20(umm compacted) of natural sand crushed gravel, crushed stoor. cousacil stag or cergy ovation thereof as per approved Item Nu.4 & Cum Its. 1057/- (One Thousand Eight Hundred Fifty Seven Only) DNIT Providing, laying, sprachinm & casapaeting . lean, ar ched. graded aggregate granular material, premier i with water for denge te iss on a prepared sub grade/sub base /base or existing pav ment as the case may be with the requirements of these specification. The material shall be laid in one or noir layers as necessary to by the Cum Rs. 2000/- (Two Thousand Omy) lines,grades &cross sectionts shown ....
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....acted) of natural sand crushed gravel, crushed stoor. cousacil stag or cergy ovation thereof as per approved Item Nu.4 & DNIT Providing, laying, sprachinm & casapaeting . lean, ar ched. graded aggregate granular material, premier i with water for denge te iss on a prepared sub grade/sub base /base or existing pav ment as the case may be with the requirements of these specification. The material shall be laid in one or noir layers as necessary to by the lines,grades &cross sectionts shown on the approval Drawings or as directed approved DNIT Ituta Ro.5 engineer. as per Providing and applying Pruner Coot with Emulsion {Rapid Setting) as per 1:5 8887 with approval of Engineer @ Ghg /10 som area wah pneumatic tired self propelled pressure sprayer equipped with self beating arrasasent, suitable pump, adequate capacity compressor and spraying bir wan cuales a r spraying material uniformly at specified rate including af: kind of material and laluster inclusive of cleaning of surface free from dust, as per approved DNIT Bem Ano Providing and applying Tack c'out with Enasion "Begin Setting) as per 1:$ 8007 with approval of Engineer (2kj/ 10Sma ares wuh....
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.... pugle inn trade sump, aitied on a mild steel angle iron post 65x65x6puntos per approved ENIT teln Non6 Providing and fixing Place Identification sig a Covd MARosContin rectangular as per IRC 6 2012 with catra affective ngl. wtedy amikor miotic prade stinrating, fxad Rs. 7000/- ( Seven Thousand Only) i two raid steel angie con axper approved DNI 199: 1.17 10 | Providing and fixing Gaut oxary sign board DESx/00x909mim triangular as per IRC 6 2012 with mitre reflective high intensity interaovismailegrade sheeting fixed over Amme thick alumini im short with 25x25x3nim fugle tron frame supported on a mild sice! angle iron post 65x6Sxinnor without cevolitefinition plate firmly fixed to ground in foundation concrete as per apu derd DNIy lum Nic.18 Rs. 6000/- ( Six Thousand Only) 19 Providing and fixing Direction/Uiversion Plate quilt- augnun rectangular as per IRC 67- 2012 with retro reflective high intensity microje sanane grade sheeting fixed over 3min thick alumin um sheet fixed in posnida complete as per technical clause 801 of MORT& !! specifications as per approved DNIl' firm No.19 Rs. 3500/. (Three Thousand Five Hundred Only) B 20 Improvement of ju....