2016 (3) TMI 104

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..... R.K. SINGH, TECHNICAL MEMBER For the Petitioner : Shr S. Muthuvenkatraman, Advocate For the Respondent : Shri Rajeev Gupta, Commissioner (A.R.) ORDER PER JUSTICE G. RAGHURAM: Heard the ld. Counsel for the appellant and the ld. A.R. for the Respondent/Revenue. At the stage of disposing of the stay application, since the issue involved in this appeal falls within a narrow compass th....

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....eriod 1.0.2009 to 30.9.2010, covered by the show cause notice dated 27.6.2011. 3. On the admitted factual scenario, under the agreements dated 16.9.2009 14.10.2005 10.11.2005 and 26.11.2007, the appellant agreed to provide services to the Delhi Metro Rail Corporation Limited (DMRL) for design, manufacture, supply, installation, testing and commissioning of environmental control systems and tunn....

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....s contention that services provided to Railways are excluded from the ambit of works contract service, in view of exclusionary clause in the preamble portion of the definition of WCS was also negated, on the ground that the appellant was not constructing a rail line for running the metro rail but was only providing services for environmental control systems and tunnel ventilation systems which wou....

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....rks contract, excluding works contract in respect of..railways. That the service provided by the appellant clearly fell within the ambit of works contract service as defined in explanation (ii) (a) of Section 65(105)(zzzza) is not in dispute. However, since the works contract in respect of railways is excluded by the specific and unambiguous exclusionary clause in Section 65(105) (zzzza) of the Ac....