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2012 (3) TMI 253 - AT - CustomsDetermination of nature of the activity - repair and maintenance of an existing asset or industrial and commercial construction – Held that:- Tribunal has already delivered its judgment on liveability of service tax on works contract in cases like Alstom Projects India Ltd. vs. CST, Delhi (2011 - TMI - 206129 - CESTAT, New Delhi), and in Instrumentation Ltd. vs. CCE, Jaipur I (2011 - TMI - 206162 - CESTAT, New Delhi). Therefore the authority shall taking into consideration all the averments of the appellant with evidence before him pass order. Appellant is directed to appear before the Adjudicating Authority within stipulated time – Stay & appeal disposed.
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