Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (2) TMI 257 - CESTAT NEW DELHI

2016 (2) TMI 257 - CESTAT NEW DELHI - TMI - Waiver of pre-deposit - Erection, commissioning or installation service during the period prior to 1.6.2007 for Delhi Metro Rail Corporation Ltd. - ambit of Section 65(105)(zzd) of the Finance Act, 1994 and consulting engineer service enumerated under Section 65(105g) of the Finance Act, 1994 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 pri .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ground that the appellant had provided erection, commissioning or installation service during the period prior to 1.6.2007 for Delhi Metro Rail Corporation Ltd. falling within the ambit of Section 65(105)(zzd) of the Finance Act, 1994 and consulting engineer service enumerated under Section 65(105g) of the Finance Act, 1994 prior to 1.6.2007 and therefore the service is not classifiable as work contract service enumerated in Section 65(zzza) but is classifiable under pre-existing taxable servic .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nt argued to provide design, manufacture, supply, installation, testing and commissioning of train control, signaling and telecommunication system known as SYS - 1 contract. Paragraph 1.1.5.1 of the General Conditions of the Contract sets out definitions and interpretation of the terms in the agreement. Contract price is defined as the price stated in the letter of acceptance as payable to the contractor for the design, manufacture, execution, completion of the works, testing and commissioning ( .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version