2012 (6) TMI 20

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.... Shri B.L. Soni, SDR, for the Respondent. [Order per : M.V. Ravindran, Member (J) (Oral) (for the Bench)]. -  This stay application is filed for waiver of pre-deposit of the amount of Service Tax of Rs. 1,43,73,658/- including Education Cess and interest under Section 75 and penalty under 76, 77 and 78 of the Finance Act. 2. Heard both sides and perused the records. 3. ....

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....various sites. He submits that this factual activity would fall under work contract and would be liable to tax from 1-6-2007 only. For this proposition, he would refer to the decision of the Coordinate Bench of the Tribunal at Bangalore in the case of ABB Ltd. v. CST, Bangalore reported in 2010 (20) S.T.R. 610 (Tri.-Bang.) and decision of the Karnataka High Court in the case of CST Bangalore v. Tu....

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....sing the point of jurisdiction. For this purpose, he would rely upon the decision of Principle Bench of Tribunal in the case of Nokia (I) Pvt. Ltd., reported in [2006 (1) S.T.R. 233 (Tri.-Del.)] and more specifically para 6.1. As regards the work contract, it is his submission that the Tribunal in the case of Instumentation Final Order No. dated even in duty work contract the same can be vivisecte....

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....gainst the appellant on this point. It is the submission of the advocate that they were discharging VAT liability as per work contract in respective States where the contracts were; executed. And were filing returns with the authorities. We find that Hon'ble High Court of Karnataka in the case of Turbotech Precision Engineering Pvt. Ltd. (supra) had considered the identical issue of execution of j....