The termoriginal works" has been defined in clause (zs) of para 2 of Notification No. 12/2017 -Central Tax (Rate). Though this definition is given in relation to the Notification No. 12/2017 -Central lax (Rate). the same has persuasive value and can be adopted in relation to Notification No. 11/2017 Central Tax (Rate) also. On careful examination of the above definition. it is seen that only "all new constructions, erection, commissioning or installation of plant& machinery. equipment or structures" are treated as original works. During personal hearing. appellant has submitted "Firm Price Schedule" issued by BSNL. which clearly shows material (indigenous & imported) and services costs. The tender is intended to setup a Next Generation Network. which will support net-centric operations, a key enabler for the administralive operations/ war fighting operations of the Indian Navy. Thus, requirement of Navyisof robust and zero failure network infrastructure. The supply of material and services for setting up of network, supply of satellite connectivity vehicle and training service being made in pursuance of setting up and effective operation of the network as a turnkey contract where contractor undertakes holistic responsibility of all the activ ities relating to the contract. The activities of Applicant inter-alia involve manufacture of telecom productssuchas optic fiber, optic fiber cable, etc. and services in relation to laying these optic fiber cables (either underground or hung overhead) to create a network, setting upp of control centres. installation of equipment, commissioning of network and other ancillary activities that may be necessary for creation of network infrastructure for its customers in the telecom industry. The scope of these activities is contractually stipulated and are typically recognizcdasa 'turnkey contract. Theretore, it is clear that supply under consideration meets criteria ot "civil structure or any other original works"
