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2011 (2) TMI 1093 - AT - Service TaxErection, commissioning or installation services - services rendered towards "erection, installation, testing and commissioning" to DMRC - Held that:- In the case of very same appellant had come up before the Tribunal, Bangalore and the Tribunal Bangalore [2010 (12) TMI 147 - CESTAT, BANGALORE] and ABB Ltd. [2010 (7) TMI 335 - CESTAT, BANGALORE] held that the contracts entered into by the appellant DMRC is in the nature of "works contract" and therefore, during the period for which demand has been made, no Service Tax is leviable. order has been passed by the Tribunal in respect of very same appellant and in respect of same contracts, the issue is covered by the precedent decision of the Tribunal, appeal allowed
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