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2008 (1) TMI 658 - AT - Customs

Issues involved: Conflict between decisions of the Tribunal regarding the taxability of work contracts under Service tax.

The Larger Bench was constituted to resolve the conflict between the decisions of the Tribunal regarding the taxability of work contracts under Service tax. The conflict arose from the Supreme Court's decision in CCE v. Daelim Industrial Co. Ltd., which upheld the Tribunal's order stating that a work contract cannot be vivisected and part of it subjected to Service tax. On the other hand, the Tribunal in the case of CCE, Raipur v. BSBK P. Ltd. held that turnkey project contracts were divisible, and the services rendered were liable to service tax as consulting engineer services.

The Apex Court set aside the Tribunal's order in the case of BSBK (P) Ltd. on the ground that it was an ex parte order and remanded the case for fresh decision to the Division Bench. As of the current date, there is no conflict existing between the Tribunal's orders. Therefore, no further orders are required from the Larger Bench on the referred issue, and the case is sent back for fresh decision to the Division Bench, which will list the matter for hearing after issuing notice.

 

 

 

 

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