Where assessee had undertaken construction work of widening and deepening of canals, construction of flood protection wall, construction of storm water drain, construction of diversion channel, etc. for Government agencies, since in instant case there was no attendant contract to dredge nor any dredging apparatus or equipment was used by assessee for deepening water bodies, services rendered by assessee would not fall under category of ‘dredging service’
GST/Service Tax: Where assessee had constructed residential complexes for Government organisations/agencies and Adjudicating Authority held that services rendered by assessee would fall under category of ‘construction of complex service’ and raised demand against assessee, in view of decision of Supreme Court in case of CCE & CC v. Larsen & Toubro Ltd. AIR 2015 SC 3600, demand of service tax on this score prior to 1-6-2007 was liable to be set aside and subsequent to 1-6-2007 there was also no liability to pay service tax, since complexes so constructed were intended for personal use which were excluded in definition of ‘construction of complex’
GST/Service Tax: Where assessee had constructed a shopping complex for a municipality and had undertaken construction as a composite contract, said service would have to be treated as ‘works contract service’
GST/Service Tax: Where assessee had undertaken work of repair/renewal/maintenance of electrical installations at market place, said activity would squarely fall within category of ‘management, maintenance or repair service’
GST/Service Tax: Where assessee had provided fire fighting system in double level basement parking for Chennai Metropolitan Development Authority, work of providing fire fighting system would come within scope of commissioning or installation of equipment and falling within fold of ‘erection, commissioning or installation service’
