2007 (8) TMI 180

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....herein (hereinafter referred to as the assessees), engaged in providing taxable services of (1) storage and warehousing, (2) port services and (3) consulting engineering services, filed a claim for refund of Rs. 11,27,498/- under the head "commissioning and installation" for the months of September and October 2003, on the ground that the turnkey works contract entered into by them with Indian Oil....

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....ow cause notice was issued to the assessees for rejection of the claim on the ground that the value of services had been shown separately in the acceptance letter for detailed engineering, for supply portion and for services (construction and erection) portion, and hence the question of vivisection of the contract does not arise. The notice was adjudicated by the jurisdictional Deputy Commissioner....

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....hich a contract quoting separate prices for (a) residual process design and detailed engineering, (b) supply portion and (c) construction installation portion (as in the present case), was held to be a works contract on a turnkey basis and not a consultancy contract and that a works contract cannot be vivisected so as to subject part of it to tax. The Daelim order was followed by the Tribunal whic....