2012 (2) TMI 367

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..... r the respondent Per Mr. D.N. Panda: None present for the appellant. 2. We came across similar cases last week where dispute was whether activity carried out was repair and maintenance or industrial and commercial construction. 3. Heard Learned A.R. for Revenue and perused the records. 4. The matter although was listed for stay hearing today looking to the nature of dispute, .....

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..... clear to the Adjudicating Authority that in the meantime Tribunal has already delivered its judgment on the liveability of service tax on works contract in cases like Alstom Projects India Ltd. vs. CST, Delhi reported in 2011 (23) S.T.R. 489 (Tri. Del.) and in Instrumentation Ltd. vs. CCE, Jaipur I reported in 2011 (23) S.T.R. 221 (Tri. Del.). Therefore the authority shall taking into consideratio .....

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