Page 103 - GSTL_18th June 2020_Vol 37_Part 3

2020 ] G.N. CONSTRUCTION v. COMMISSIONER OF C. EX. & S.T., JALANDHAR 317
other than Railways, Airports; construction and maintenance of residential ac-
commodation meant for central Government Employee providing consultancy
services in planning, designing and construction of Civil Engineer products, as
and when required by public undertaking and other autonomous bodies. CPWD
like PWD are also body corporate.
17. Further, in terms of Section 3 of Punjab Small Industries Corpora-
tion Act, 1973, the corporation is a body Corporate defined as under :
Section 3
(1) As soon as may be after the commencement of this Act, there shall
be established a Corporation to be known as “The Punjab Small In-
dustries Corporation.”
(2) The Corporation shall be a body corporate, shall have the power to ac-
quire and hold property, both movable and immovable, subject to
the provisions of this Act and shall have perpetual succession and a
common seal and shall by the said name sue and be sued.
The name of Punjab State Small Industries Corporation Ltd. was converted into
Punjab Small Industries& Export Corporation Ltd. w.e.f. 21-10-1982 which is en-
gaged in business/profession to acquire and hold movable and immovable
property. It also gave loan in cash or in kind or in form of building, developed
plot of land in the small industry state or machinery and equipment on lease or
on hire purchase basis to borrower for the purpose of small, cottage and other
industries. It furnishes guarantee to the scheduled banks for the repayment of
loans to borrower for development of industries, etc. Therefore, the same is also
covered as business entity a body corporate. Therefore, we hold that the appel-
lant has provided the services to a business entity registered at body corporate
and are required to pay 50% Service Tax in terms of Sr. No. 9 of the Notification
No. 30/2012-S.T., dated 20-6-2012.
18. We further take a note of the fact that during the impugned order,
the appellant has also entered in Construction of Foot Over Bridge at BRTS pro-
ject at Amritsar. Sr. No. 13 and 14 for the services rendered during the period
2016-17 on that construction of bridges, the appellant is entitled for exemption
under Notification No. 12/2012-S.T., dated 20-6-2012 at Sr. No. 13(a) which reads
as under :-
“Section 13(a)
A road, bridge, tunnel, or terminal for road transportation for use by gen-
eral public.”
19. In view of this, we pass the following order :-
(a) For construction of EWS Flats, the appellant is entitled for benefit of
exemption Notification No. 12/2012-S.T., dated 20-6-2012 at Sr. No.
12(a) upto 31-3-2015.
(b) For services rendered for Construction of bridges, the appellant is
entitled for the benefit of exemption Notification No. 12/2012-S.T.,
dated 20-6-2012 at Sr. No. 13(a).
(c) For other services and flats constructed after 1-4-2015, the appellant
is entitled for the benefit of Notification No. 30/2012-S.T., dated 20-
6-2012 at Sr. No. 9 i.e. the appellant is liable to pay 50% of the Ser-
vice Tax.

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