TMI Blog2016 (3) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... service, or erection, commissioning or installation service. Works contract is defined and enumerated to be a taxable service with effect from 1.6.2007 by insertion of Section 65(105(zzzza) of the Finance Act, 1994.This service was defined as a service provided or to be provided to any person , by any other person in relation to the execution of a works contract, excluding works contract in respect of railways. However, since the works contract in respect of railways is excluded by the specific and unambiguous exclusionary clause in Section 65(105) (zzzza) of the Act, the reasoning and conclusion by the ld. Adjudicating authority that only works contracts pertaining to constructing of railway lines for railways is excluded is clearly erro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o 2008-09, covered by the show cause notice dated 28.7.2009; during the period 1.10.2008 to 30.9.2009 covered by the show cause notice dated 30.3.2010 and during the period 1.0.2009 to 30.9.2010, covered by the show cause notice dated 27.6.2011. 3. On the admitted factual scenario, under the agreements dated 16.9.2009 14.10.2005 10.11.2005 and 26.11.2007, the appellant agreed to provide services to the Delhi Metro Rail Corporation Limited (DMRL) for design, manufacture, supply, installation, testing and commissioning of environmental control systems and tunnel ventilation system of Barakhamba road underground station of line 3 of mass rapid transport system; Mandi House underground station of Barakhamba Road- Indraprashta Extension of Li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r installation service. Works contract is defined and enumerated to be a taxable service with effect from 1.6.2007 by insertion of Section 65(105(zzzza) of the Finance Act, 1994.This service was defined as a service provided or to be provided to any person , by any other person in relation to the execution of a works contract, excluding works contract in respect of..railways. That the service provided by the appellant clearly fell within the ambit of works contract service as defined in explanation (ii) (a) of Section 65(105)(zzzza) is not in dispute. However, since the works contract in respect of railways is excluded by the specific and unambiguous exclusionary clause in Section 65(105) (zzzza) of the Act, the reasoning and conclusion b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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