TMI Blog2018 (9) TMI 903X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of CCE & C Kerala Vs L&T Ltd [2015 (8) TMI 749 - SUPREME COURT] by the Apex Court that the works contract remains works contract and cannot be vivisected for taxing various activities under different services. Appeal allowed - decided in favor of appellant. - E/30245/2018-SM - A/30805/2018 - Dated:- 30-7-2018 - Mr. M.V.Ravindran, Member (Judicial) Mr M.V. Sridhar, Adv for the Appellant. Mr. Dass Thavanam, A.R. for the Respondent. ORDER [Order per: M.V. Ravindran.] This appeal is directed against order-in-appeal No. HYD-EXCUS-SC-AP2-0135-17-18 dated 12.12.2017 and are listed today for disposal as there was no DB; and on oral prayer of learned counsel that issue is covered. This oral prayer on 05/07/2018 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eived any amount in excess of any turnkey project and clauses of the turnkey projects requires them to submit these items while executing the said projects; also contested the demands on limitation on the ground that this activity was known to the revenue authorities as the returns indicate the same and audits have taken place of their records. The adjudicating authority as well as the 1 st Appellate Authority did not agree with the contentions raised and held against the appellant on the ground that trading activity is exempted services and they are not liable to pay an amount equivalent to 5% or 6% of the value of such services along with interest and imposed equivalent amount of penalty. 3. Learned counsel appearing for the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise. The consequences of the result of such adjudication by the Tribunal would either result in confirming the demands raised by the lower authorities or setting aside the impugned order. 6. I have perused the contract/agreements entered by the appellant with the APTRANSCO Hyderabad (annexed at Page No. 202) onwards. It is seen from the said contract that the appellants was awarded a turnkey projects of supply, erection testing and commissioning of 220KV LILO to 400KV Yeddumailaram SS from 220 KV Tandur - Gachibowli SC line (10KM) on turnkey basis for an agreed consideration, as per estimated quantities contained in schedule A of the agreement. The wordings of the agreement entered by the appellant with APTRANSCO clearly indicate that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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