TMI Blog2007 (11) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... so liability not arise on the appellants in respect of turnkey project executed by them for impugned period 19-12-2000 to 19-6-2003 - ST/26/2006 - A/1868/KOL/2007 - Dated:- 2-11-2007 - Dr. Chittaranjan Satapathy, Member (T) and Shri D.N. Panda, Member (J) [Order per: Chittaranjan Satapathy, Member (T)]. -1. Heard both sides at length. 2. The Appellants are engaged in a turnkey cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cisions of the Tribunal under which it was decided that no service tax was leviable in respect of turnkey projects and for services for erection, installation and commissioning for the period prior to 2003:- (i) Daelim Industrial Co. Ltd. v. C.C.E., Vadodara reported in -2006 (3) S.T.R. 124 (Tri.-Del.) = 2003 (155) E.L.T. 457 (Tri.-Del.) (ii) Larsen Toubro Ltd. v. C.C.E., Cochin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kolkata). 3. Heard the ld. SDR who supports the impugned order and states that the appellants have rendered the consulting engineers services to their clients and hence the demand is justified. 4. Keeping in view the ratio of the decisions cited by the Appellants (cited supra), we are of the view that the appellants' case is similar to the ones decided earlier and that for the impugned per ..... X X X X Extracts X X X X X X X X Extracts X X X X
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