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"7.7 The assesses are paying service tax on the amounts received towards the services rendered under the contracts - VSP/WC/STED/55165-7/0/2005-06/5426 dated 23.9.05 and VSP/WC/STED/56020-9/0/2006-07/8167 dated 31.7.06 under the category of maintenance or repair service from 10.06.2006 and from 28.03.2007 respectively. The assesses were also paying service tax in respect of contract PO No.6000092-OQ-12001 dated 10.8.06 for civil works at Rajahmundry LPG under Construction Services. In respect of ST/713/2010 & ST/228/2011 Contract No. VSP/WC/STED/55165-7/0/2005-06/5426 dated 23.9.05, nature of work is structural repair works for building and technological structures including roof sheeting and side cladding works in various units of RMHP & CRMP area and in respect of Contract No. VSP/WC/STED/56020-9/0/2006-07/8167 dated 31.7.06 nature of work is structural repair works for building and technological structures including roof sheeting and side cladding works in various RMHP & CRMP area. As seen from the nature of works undertaken from the work orders mentioned above, the assesses are engaged in construction/repair of various steel structures, buildings and pipe lines primarily used by the Industry and appears to fall under "Commercial or Industrial Construction service". The contention of the assesses in his statement dated

17.10.2007 that the structural repair work falls under maintenance repair service appears to be incorrect as the repair work is carried out to the buildings and technological structures which are neither goods nor equipment but industrial structures/ buildings. Hence, the structural repair work for building and Technological structures including roof sheeting and side cladding works as seen from the bill of quantities appears to fall under the category of "Commercial or Industrial Construction service" as defined under section 65(25b) of the Finance Act, 1994."