2011 (2) TMI 1093

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.... the Respondent. ORDER B.S.V. Murthy, Technical Member. - A show-cause notice was issued to the appellant asking why the services rendered towards "erection, installation, testing and commissioning" to Delhi Metro Rail Corporation Ltd. (DMRC for short) should not be considered as "erection, commissioning or installation services" and charges received by them for rendering such services sh....

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....10 dated 29.12.2010 and ABB Ltd. v. CST [2010] 29 STT 80 (Bang. - CESTAT) has held that the contracts entered into by the appellant DMRC is in the nature of "works contract" and therefore, during the period for which demand has been made, no Service Tax is leviable. We also take note of the fact that not only the appellant was same but even the contracts considered in the order dated 29.12.2010 we....