2009 (8) TMI 734

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....sp;  Shri G. Shiva Das, Advocate, for the Appellant. Shri V. Ravi Rajendran, SDR, for the Respondent. [Order per : P. Karthikeyan, Member (T)]. - The Appellant M/s. Unitech Power Transmission Ltd., was found to have engaged in the taxable activity of commissioning or installation during the period 1-7-03 to 9-9-04 and the activity of erection, commissioning or installation durin....

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....ad and that "Works Contract" became taxable activity only with effect form 1-6-07. A part of the contract could not be vivisected and subjected to tax in terms of the ratio of the decisions of the Tribunal in the case of M/s. Daelim Industries Co. Ltd., v. CCE, Vadodara - 2006 (3) S.T.R. 124 (Tri-Del.) = 2003 (155) E.L.T. 457 (Tribunal) and Diebold Systems (P) Ltd. v. CST - 2008 (9) S.T.R. 546 (Tr....