TMI Blog2014 (8) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... services of civil or industrial construction or erection, installation or commissioning, provided as indivisible works contract were not taxable, are not sustainable - Following decision of G.D. Builders vs. Union of India [2013 (11) TMI 1004 - DELHI HIGH COURT], Alstom Projects India Ltd. vs. CCE reported in [2011 (3) TMI 538 - CESTAT, NEW DELHI] and Instrumentation Ltd. vs. CCE, Jaipur - I reported in [2011 (3) TMI 546 - CESTAT, NEW DELHI] - Decided in favour of Revenue. - Appeal No. 248 of 2009 and Appeal No. 249 of 2009 - Final Order No. 52470-52471/2014 - Dated:- 8-5-2014 - Mr. G. Raghuram and Mr. Rakesh Kumar, JJ. For the Appellant : Shri Amresh Jain, Authorized Representative (DR) JUDGEMENT Per. Rakesh Kumar :- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other installations for transport of fluids, heating, ventilation or air-conditioning including related pipe work, duct work and sheet metal work, thermal insulation, sound insulation, fire proofing or water proofing, lift and escalator, fire escape staircases or elevators; or (b) construction of a new building or a civil structure or a part thereof, or of a pipeline or conduit, primarily for the purposes of commerce or industry; or (c) construction of a new residential complex or a part thereof; or (d) completion and finishing services, repair, alteration, renovation or restoration of, or similar services, in relation to (b) and (c); or (e) turnkey projects including engineering, procurement and construction or commissioning (E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had been sent to them well in time. In view of this, in accordance with the provisions of Section 21 of the CESTAT Procedure Rules, so far as the respondent are concerned, the matter is being decided ex-parte. 3. Heard Shri Amresh Jain, the learned DR who pleaded that the issue involved in this case stand decided in favour of the department by judgment of Hon ble Delhi High Court in the case of G.D. Builders vs. Union of India reported in 2013 (32) S.T.R. 673 (Del.), wherein Hon ble High Court has held that during period prior to 01/06/07, the services of civil or industrial construction, construction of complex or erection, installation of commissioning, even if provided as an indivisible works contract would be taxable. He, therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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