widening and deepening of
canals, construction of flood protection wall, construction of storm water
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Appeal Nos.ST/40066/2013, ST/40066/2014
ST/40233 ... widening,
deepening and construction of flood protection on both sides and the
storm water drainage so that it can freely flow into the Buckingham
Canal
appellants entered into contracts with
Mettur Municipality for :
(a) Construction of Storm water Drain and small culvert
(b) Construction of Shopping Complex.
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The appellant ... liable to pay any Service
Tax in respect of Construction of Storm water drain and
small culvert in terms of Board's Clarification
actually a canal as it is meant for the disposal of storm
water.
3.2 Learned counsel further impressed upon that the extended
period has also ... diversion channel constructed by the appellant for
RRVPNL for disposal of storm/rain water is eligible for exemption in
terms of Mega Notification
case of the appellant that there was a major storm on 17/4/2011, which resulted in damage of plant and machinery as well ... return for the month of March 2011. Pursuant to the loss by storm the appellant, who was insured for loss with the National Insurance
Customs, Paradip. The tug and the barge were grounded due to storm
and the tug after being salvaged and repaired (in 2007) was engaged ... dated
20.10.2006.
(d) The tug and the barge were grounded due to storm and the
tug after being salvaged and repaired in 2007, was engaged
installation of fire detection and fighting system within
Asset Area-3.
(v) Storm Water Drain along the primary grid road whereas
developer will construct internal ... storm water drains.
(vi) Common Service Corridor
(vii) Landscaping of common areas outside asset Area -3
(viii) Metro Station Facilities close to the Hospitality District
contracts with:
(i) M/s Parsvnath developers for being awarded work for
Storm Water Drain Work for Project Parsvnath City,
Daruhera and also in Panipat ... whom appellant
executed work of construction of sewer line, storm water
drainage and water supply for CHD City at Sector 45,
Karnal, Haryana.
2.2 Department
Buckingham Canal) assessee is widening and
deepening construction for flood and storm water and fencing the same and
providing inlet arrangements.
In respect of Package ... Madhuravoyal), assessee has undertaken drainage of
storm water to Cooum, in the shape of a trapezium wherein bottom and both sides
were fully packed with
seaworthiness, maintenance and upkeep since the launch of the vessel, number of storms weathered or voyages undertaken etc. Reliance on internet information for upholding charge
Commissioner of Customs (Appeals). We may safely hold that
whipping up a storm over maintainability is, in the context and
circumstances, nothing but flogging
