TMI Blog2016 (2) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... 94 prior to 1.6.2007 - Held that:- the conclusion is prima facie irresistible and compelling that the appellant had executed works contract, which is not taxable prior to 1.6.2007. - stay granted. - Stay Application No. 50804 of 2014 In Service Tax Appeal No. 50645 of 2014 - STAY ORDER NO. 50010/2016 - Dated:- 4-1-2016 - G RAGHURAM, PRESIDENT AND R K SINGH, MEMBER (TECHNICAL) For the Petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... EClS or Consulting engineers service. 2. That the services provided by the appellant to Delhi Metro Rail Corporation Ltd. are under agreement which are indivisible and composite works contracts is prima facie established qua the nature and terms of the agreements entered into between the appellant and the Delhi Metro Rail Corporation Ltd. This is also notwithstanding that the argument in issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... permanent and temporary or services to be carried out, designed , manufactured, fabricated, delivered to site erected, installed, completed, tested , commissioned, (including integrated testing and commissioning) and remedying of any defects, and or supplied in accordance with the contract and include plant, rolling stock and materials and their accessories for due execution of the works. 4. O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the decision in Alstom Projects India Ltd. (supra) stands overruled by the judgment of the Supreme Court in Larsen Toubro Ltd. - 2015-TIOL- 187-SC. 6. For the aforesaid reasons, we grant waiver in full and stay all further proceedings for recovery of the assessed liability, pending disposal of the appeal. The stay application is accordingly disposed of. - - TaxTMI - TMITax - Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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