TMI Blog2012 (7) TMI 26X X X X Extracts X X X X X X X X Extracts X X X X ..... involved prior to 01.06.07 - Held that:- There is no dispute that the entire demand is in respect of services rendered by the appellant under the turnkey contract to the service receiver. It is also to be noted that the appellant had considered this turnkey contract as a works contract. Thus, appellant has made out a prima facie case that prior to 01.6.2007 service tax liability on works contract ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have executed the contract of Erection, Commissioning and Installation services. Learned counsel would submit that appellant has been consistently taking a stand before the authorities that prior to 01.6.2007, the contract executed by them would not fall under the category of Erection, Commissioning and Installation services as they understood is, as works contract or turnkey contract. It is his s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal in the case of Instrumentation Limited - 2011 (23) STR 221 (tri. Del.), Sunil Hi-Tech Engineers Limited and in Gio-Tech Construction - 2011 (23) STR 250 has held that service portion is to be taxed even when a new entry has come into existence. 4. On careful consideration of the submissions made by both sides, we find that there is no dispute that the entire demand is in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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