2016 (2) TMI 257

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....he Respondent : Ms Neha Garg, AR ORDER PER: G RAGHURAM: The appeal is preferred against the adjudication order dated 25.7.2013 passed by the ld. Commissioner, Central Excise, Rohtak confirming service tax demand of 198,27,228/- on the ground that the appellant had provided erection, commissioning or installation service during the period prior to 1.6.2007 for Delhi Metro Rail Corporation Ltd. f....

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.... rendition of services. 3. The appellant argued to provide design, manufacture, supply, installation, testing and commissioning of train control, signaling and telecommunication system known as SYS - 1 contract. Paragraph 1.1.5.1 of the General Conditions of the Contract sets out definitions and interpretation of the terms in the agreement. Contract price is defined as the price stated in the let....

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.... of the catena of binding precedents, commencing with the decision of the Supreme Court of India in Builders Association of India - 1989 (2 SCC) 645 (SC) and the recent decision of the Supreme Court in C.C.E., Kerala vs. Larsen & Toubro Ltd. - 2015-TIOL- 187-SC, the conclusion is prima facie irresistible and compelling that the appellant had executed works contract, which is not taxable prior to 1....