AFCONS INFRASTRUCTURE LTD. Vs. COMMR. OF SERVICE TAX

JUDGEMENT

(1.) HEARD both sides. With the consent of both sides after waiving the pre -deposit the main appeal is being taken up.

(2.) THE main issue to be decided in this appeal is whether the "Onshore Terminal" developed by M/s. Reliance Industries Ltd. at Pedda Gadimoga Village, near Kakinada, Andhra Pradesh could be considered to be as "Transport Terminal" for the purpose of exclusion from levy of service tax under the category of "Commercial and Industrial Construction Service".

(3.) ABOVE definition of 'Commercial or Industrial Construction Service' does not include such services provided in respect of roads, airports, railways, transport terminals, bridges, tunnels and dams'. The scope of the term "Transport Terminal" is not defined under the Finance Act, 1994 or the Rules made thereunder. In the absence of any definition in law or similar authoritative source, we have to go by commonly understood meaning.