TMI Blog2017 (1) TMI 1385X X X X Extracts X X X X X X X X Extracts X X X X ..... ontract Service”. The exclusion is with reference to works contract in respect of, among other things, railways, bridges, etc. - “Works Contract Service” provided to Indian Railways as well as DMRC are excluded for tax liability - appeal dismissed - decided against Revenue. - ST/1010-1011,1024, 1023, 1118, 1119/2011 (DB) - 50485-50490/2017 - Dated:- 23-1-2017 - S. K. Mohanty (Judicial Member) And B. Ravichandran (Technical Member) ORDER B. Ravichandran (Technical Member) These six appeals are dealing with the similar set of facts and accordingly, they are taken up together for disposal. 2. Four appeals are filed by the assessees against confirmation of service tax demand for their activities of designing, manufacturing, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es indicate the amount charged for services and for supply of goods. He did not agree with the contention of the assessee/appellant that the contract is a composite, though the rates are specified for goods and services separately. The service tax liability on Consulting Engineer Service is also with reference to the same composite contract. 6. Ld. Counsels submitted that in the face of admitted facts regarding composite nature of contract, the legal position, as laid down by the Hon ble Supreme Court in the case of Larsen Toubro Ltd. -2015 (39 STR 913 (SC), is clear that there is no tax liability on the appellant/assessee in respect of the considerations received pursuant to these composite contracts. Regarding the appeals filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ks contract in respect of, among other things, railways, bridges, etc. DMRC Metro Rail Project is also excluded under the category of railways. Reference can be made to the decision of the Tribunal in case of ETA Engineering Pvt. Ltd. 2016 (43) STR 547 (Tribunal-Delhi) and in case of Kumagai Skanska HCC Itochou Group Vs. CST, Delhi vide Final Order No.53833/2015 dated 28.12.2015. As such, Works Contract Service provided to Indian Railways as well as DMRC are excluded for tax liability. 10. In view of the above discussions and the law laid down by the Hon ble Supreme Court in case of Larsen Toubro Ltd. (supra), the impugned orders confirming service tax liability on the appellants/assessees are legally not sustainable. Accordingly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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