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M/s Punj Lloyd Ltd. Versus C.S.T., Delhi

2015 (10) TMI 2291 - CESTAT NEW DELHI

Works Contract – Levy of tax prior to 1.06.2007 - Commercial or Industrial Construction Service – Appellant contended that work executed is taxable only with effect from 01.06.2007 not prior to it and CICS does not include indivisible works contract .....

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a as decision made in case of CCE, Kerala Vs. M/s. Larsen & Toubro Ltd. & Anr [2015 (8) TMI 749 - SUPREME COURT] followed – Decided in favour of appellant. - Appeal No.ST/381/2009-CU[DB] - Final Order No.53139/2015 - Dated:- 8-10-2015 - Mr. G. Ragh .....

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e for Revenue. 2. Assessee has preferred the appeal against the adjudication order dated 26.02.2009 passed by C.C.E.(Adjn), New Delhi confirming service tax demand of ₹ 10,80,68,227/-; appropriated ₹ 10,60,98,488/- and ₹ 19,69,788/- .....

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the Finance Act, 1994. 3. On the admitted factual scenario, during September, 2005 to March, 2006, the appellant, under an agreement dated 11.08.2005 with the Oil and Natural Gas Corporation Ltd. (ONGC) provided under a lump sum contract for a specif .....

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e and 30 Oil Pipeline from Tee off at Sheva South to JNPT terminal. 4. Proceedings were initiated against the appellant by a Show Cause Notice dated 19.12.2007 alleging rendition of the taxable Commercial or Industrial Construction Service (CICS) d .....

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rvices provided thereby were in the nature of indivisible works contract, which became taxable only with effect from 01.06.2007 and not prior thereto; that CICS was a distinct taxable service and did not include indivisible works contract within its .....

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ween the parties, i.e., the appellant and ONGC dated 11.08.2005, the conclusion is irresistible that since it is a lump sum contract though the specified milestones for payment indicate payments to be made by ONGC stage-wise during rendition of the c .....

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