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ETA Engineering Pvt. Ltd. Versus C.S.T. (Adjudication) , New Delhi

2016 (3) TMI 104 - CESTAT NEW DELHI

Demand of service tax prior to 1.6.2007 - Works contract - Appellant providing services for design, manufacture, supply, installation, testing and commissioning of environmental control systems and tunnel ventilation system to DMRC - Held that: as per the decision of the Supreme Court in C.C.E. & Cus., Kerala vs. Larsen & Toubro Ltd. 2015 (8) TMI 749 - SUPREME COURT, composite works contracts involving rendition of services coupled with deemed supply of goods by accretion are not taxable service .....

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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 erroneous and amounts to legislation rather than adjudication on a true , fair and good faith of interpretation of the provision. Therefore, as the a .....

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sel for the appellant and the ld. A.R. for the Respondent/Revenue. At the stage of disposing of the stay application, since the issue involved in this appeal falls within a narrow compass the main appeal is disposed of after hearing the respective parties. Though the Ld. A.R. for objects to disposal of the appeal, we reject the objection and have directed the ld. A.R. to make his submissions on merits. The ld. A.R. has made submissions on merit. We therefore dispose of the appeal. 2. The appeal .....

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.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 Hou .....

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Section 65(zzzza), w.e.f. 1.6.2007. The appellants contention that works contract services were not taxable under ECIS prior to 1.6.2007 was negated by the Commissioner. The appellant s contention that services provided to Railways are excluded from the ambit of works contract service, in view of exclusionary clause in the preamble portion of the definition of WCS was also negated, on the ground that the appellant was not constructing a rail line for running the metro rail but was only providin .....

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