2012 (3) TMI 253

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..... 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, we do not propose to keep this appeal pending in Tribunal. Therefore dispensing requirement of pre-deposit we r .....

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..... ment 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 consideration all the averments of the appellant with evidence before him pass a reasoned and speaking order .....

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