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2017 (4) TMI 1086 - CESTAT NEW DELHIComposite works contract - The Commissioner held that the appellants rendered taxable service under the category of erection, commissioning and installation service chargeable to service tax w.e.f. 01/07/2003 - case of Revenue is that contracts executed by the appellants are to be classified as works contract and the works contract in respect of railways is excluded from tax liability as per the statutory definition itself. It is well settled legal position that metro work is nothing but railway work - Held that: - a contract wherein transfer of property in goods involved in the execution of such contract is leviable to tax as sale of goods is covered under works contract service. Admittedly, in the contracts now under consideration there were transfer of property in goods which are directly involved in the exclusion of work by the appellant. As such, we find that the findings of the Original Authority is without any basis and cannot be legally sustained - appeal allowed - decided in favor of appellant.
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